#section 195
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552 articlesIncome Tax

Income Tax
Section 195: 6 Suggestions made by ICAI for Rationalization of Provisions
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In absence of liability to pay advance tax, Interest U/s. 234B not applicable
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Payment for annual maintenance contracts could not be classified as fee for technical services
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Applicability of DTAA cannot be determined suo-moto by AO
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TDS not deductible on commission paid outside India for promotion of export sales outside India
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No interest can be charged u/s 201(1A) when there is no tax liability
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Rights fees Payment to ICC is not Royalty or Fees for technical services
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TDS U/s. 195 not applicable on Payment under Secondment if same is taxable in India as Salary
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TDS Rates Chart for FY 2017-18 / AY 2018-19
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Budget 2017-Person responsible for paying’ in case of payments covered U/s. 195(6)
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TDS Rates Chart for FY 2016-17 / AY 2017-18
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Applicability of TDS on Government Company on International Arbitration
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Relaxation in conditions for issue of certificate without tax deduction
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