TDS ON PAYMENTS TO NON RESIDENTS

The tax deduction at source (‘TDS’) is one of the methods of collecting Income tax. The other methods are:

  • Advance tax
  • Self assessment tax
  • Regular collection after assessment
  • Tax collection at source.
Under the TDS method, the person who makes the payment or credit the amount to non-resident, he requires to deduct the prescribed amount of tax from such payment/credit and deposit the same with the Central Government.

Payment to non-resident sportsmen or sports association [Section 194E]

Section 194E enjoins upon a person responsible for making any payment of any income, referred to in section 115BBA or to a non -resident sportsman (including an athlete) or to an entertainer who is not a citizen of India and who is a non- resident or to a non resident sports association or institution to deduct at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of cheque or draft or by any other mode, whichever is earlier, income tax thereon at the rate of 20 per cent plus surcharge and cess.

The following payments to non-resident sportsman (including an athlete are covered by section 115BBA:
  • income by way of participation in India in any game or sport;
  • income by way of advertisements; and
  • income by way of contribution to articles relating to any game or sport in India in newspapers, magazines or journals.
  • Any income by way of winnings from lotteries, cross word puzzles, races including horse races and gambling or betting are not covered by this section.
The amount guaranteed to be paid or payable to any non-resident sports association or institution in relation to any game (other than winnings from lotteries, cross word puzzles, races including horse races and gambling or betting) or sports played in India are subject to tax deduction under section 194E.

Income by way of interest from infrastructure debt fund [Section 194LB]

An infrastructure debt fund, which is responsible for paying to a non-resident shall deduct tax @ 5%, at the time of credit or payment whichever is earlier.

Income by way of interest from Indian company [Section 194LC]

Indian company is required to deduct tax @5% on interest payable in the following cases to non- resident, at the time of credit or payment whichever is earlier.


  • in respect of monies borrowed in foreign currency, from a source outside India, in any of the following forms-
    • under a loan agreement on or after July 1, 2012 but before July 1, 2020 or
    • by way of issue of any long-term bond (including long-term infrastructure bond) at any time on or after October 1, 2014 but before July 1, 2020 as approved by the Central Government in this behalf; and
  • in respect of monies borrowed by issue of rupee denominated bond from a source outside India before July 1, 2020 and to the extent to which such interest does not exceed the amount of interest calculated at the rate approved by the Central Government in this behalf, having regard to the terms of the loan or the bond and its repayment.
Other sums [Section 195]

Section 195(1) enjoins upon any person responsible for paying to a non-resident, or to a foreign company, any interest (other than interest on securities under section 194LB or 194LC or 194LD) or any other sum chargeable under the provisions of the Act (not being income chargeable under the head “salaries”) to deduct tax at rate in force at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier.

The first proviso to section 195(1) provides that in the case of interest payable by the Government or a public sector bank within the meaning of section 10(23D) or a public financial institution within the meaning of section 10(23D), deduction of tax is to be made only at the time of payment thereof in cash or by the issue of cheque or draft or by any other mode and not at the time of credit.

The second proviso to the section provides that no deduction shall be made in respect of any dividends referred to in section 115-O. This is because domestic companies are required to pay tax on distributed profits and therefore dividend is exempt in the hands of recipient under section 10(34)

The Explanation to section 195(1) enacts deeming provisions for the purpose of this section and provides that any interest or other sum as aforesaid credited to any account, whether called “Interest payable account” or “Suspense account” or by any other name, in the books of account of the person liable to pay such income, the provisions of section 195 would apply accordingly.

For this purpose, the payer himself is treated as “person responsible for paying” such amount. If however, the payer is a company, the company itself including the principal officer thereof, is the person responsible for paying such amount.

Where the sum payable to a non resident Indian represents consideration for the transfer of any foreign exchange asset (other than a short term capital asset), the “authorized dealer” responsible for remitting such sum or crediting such sum to Non-resident (external) Account of the payee shall be the “person responsible for the paying”.

Explanation 2 to section 195(1) which clarifies that obligation to deduct tax under section 195(1) has always meant to extend to all persons resident or non-residents, whether or not the non-resident has –
  • A residence or place of business or business connection in India; or
  • Any other presence in any manner whatsoever in India
Section 195(2) provides that, where the person responsible for paying any such sum chargeable under the Act, other than interest on securities and salary, to a non-resident considers that the whole of such sum would not be income chargeable in the case of the recipient, then, he may make an application to the Assessing Officer to determine by general or special order, appropriate proportion of such sum so chargeable and upon such determination, tax is to be deducted under section 195(1) only on that proportion of sum which is so chargeable.

Section 195(3) enables, subject to the rules made under section 195(5), any person who is entitled to receive any interest or other sum on which income tax has not to be deducted under section 195(1) to make an application in Form No. 15C or Form No. 15D as per the provisions of rule 29B to the Assessing Officer for the grant of a certificate in Form no. 15E authorizing him to receive such interest or other sum without deducting tax thereon under section 195(1).

A certificate granted under section 195(3) shall remain in force till the expiry of the period specified therein or if is cancelled by the Assessing Officer before the expiry of such period, till such cancellation [Section 195(4)].

Section 195(5) empowers the Board to make rules having regard to the convenience of assessee or the interest of revenue, by notification in the Official Gazette specifying:

  • in the cases in which, and the circumstances under which, an application may be made for the grant of a certificate under section 195(3) and 
  • the condition subject to which such certificate may be granted and providing for all other matters connected therewith.

Under Section 195(6), deductor of tax at source is required to file the information relating to payment in the forms 15CA and 15CB and in the manner prescribed in rule 37BB.

As per section 195(7), by which CBDT is authorized to issue the notification specifying the class of persons or cases where the person responsible for paying to non-resident, any sum, whether or not chargeable under the provisions of this Act, shall make an application to AO to determine the appropriate proportion of sum chargeable, and tax shall be deducted on sums so chargeable.

Important judicial precedents & board circulars:

In DCIT v. Tata Yodogawa Ltd. [1999] 68 ITD 47 (Patna Tribunal), the assessee entered into technical collaboration agreement, duly approved by the GOI and the RBI, with Austrian company. In terms of the agreement, the assessee was required to remit by way of lump sum technical knowhow fees to the foreign company in three installments. The Assessing Officer asked the assessee to deduct taxes on the installments of payments being made to the said company as they were fees for technical services. On appeal, the Commissioner (Appeals) held that the deduction of tax at source was not called for in view of the provisions of Double Taxation Agreement between India and Austria.

The Patna Tribunal on appeal by the Department held that in the instant case the technical services for which the payment were made, were rendered in Austria and not in India and in view of the article 7 of Double Taxation Agreement between India and Austria are taxed in Austria and not in India. In view of this there was no question of deduction of tax at source from the payment in question. The same has been reiterated by Madras Tribunal in the case of TVS Suzuki Ltd. v. ITO [2000] 73 ITD 91.

In Kanchanaganga Sea Foods Ltd. v. CIT [2010] 325 ITR 540 (SC), assessee-company was engaged in sale and export of sea food and for that purpose it obtained permit to fish in exclusive economic zone of India. To exploit fishing rights, it entered into an agreement, chartering two fishing vessels with a non-resident company. Charter fee was payable from earnings from sale of fish and for that purpose 85 per cent of gross earnings from sale of fish was to be paid to non-resident company. Actual fishing operations were done outside territorial waters of India but within exclusive economic zone. Thereafter, chartered vessels with entire catch were brought to Indian Port, catch were certified for human consumption, valued, and after customs and port clearances, non-resident company received 85 per cent of catch. The apex court has held that the non-resident company effectively received charter fee in India and same would be chargeable to tax under section 5(2). Therefore, assessee was liable to deduct tax under section 195 on payment made to non-resident company.

In BIOCON Biopharmaceuticals (P.) Ltd. v. ITO [2013] 144 ITD 615, the Bangalore Tribunal held that:
  • Where non-resident company provides technology/know-how in form of capital contribution, tax is required to be deducted at source on issue of shares;
  • Where there was no transfer of capital asset, and joint venture agreement allowed assessee only right to use know-how, issue of shares for same constitutes royalty.
The Mumbai Tribunal in Raymond Ltd v. ITO, [2003] 86 ITD 791, has opined that an adjustment of the amount payable to the non-resident or deduction thereof by the non-resident from the amounts due to the resident – payer of the income would fall to be considered under ‘any other mode’ indicated in section 195(1). Such adjustment or deduction also is equivalent to actual payment. Commercial transactions very often takes place in the aforesaid manner and the provisions of section 195 could not be defeated by contending that an adjustment or deduction of the amount payable to the non-resident could not be considered as actual payment.

The assessee cannot deduct tax at lower rate without getting an authorization or certificate from the assessing officer under section 195(2). [CIT v. Chennai Metropolitan Water Supply & Sewerage Board [2012] 348 ITR 530 (Madras High Court)]

The apex court in the case of G.E. India Technology Centre (P) Ltd v CIT [2010] 327 ITR 456 distinguishing the SC decision in the case of In Transmission Corporation of A.P. Ltd. And Another Vs. CIT [239 ITR 587 (SC)] has held that obligation to withhold tax is limited to the appropriate portion of income which is chargeable to tax under the provisions of Act and forms part of gross amount payable. It was held that:

In Transmission Corpn. of A.P. Ltd.’s case (supra) it was held that TAS was liable to be deducted by the payer on the gross amount if such payment included in it an amount which was exigible to tax in India. It was held that if the payer wanted to deduct TAS not on the gross amount but on the lesser amount, on the footing that only a portion of the payment made represented “income chargeable to tax in India ”, then it was necessary for him to make an application under section 195(2) of the Act to the ITO(TDS) and obtain his permission for deducting TAS at lesser amount. Thus, it was held by this Court that if the payer had a doubt as to the amount to be deducted as TAS he could approach the ITO(TDS) to compute the amount which was liable to be deducted at source. In our view, section 195(2) is based on the “principle of proportionality”. The said sub-section gets attracted only in cases where the payment made is a composite payment in which a certain proportion of payment has an element of “income” chargeable to tax in India. It is in this context that the Supreme Court stated, “If no such application is filed, income-tax on such sum is to be deducted and it is the statutory obligation of the person responsible for paying such ‘sum’ to deduct tax thereon before making payment. He has to discharge the obligation to TDS”. If one reads the observation of the Supreme Court, the words “such sum” clearly indicate that the observation refers to a case of composite payment where the payer has a doubt regarding the inclusion of an amount in such payment which is exigible to tax in India. In our view, the above observations of this Court in Transmission Corpn. of A.P. Ltd.’s case (supra) which is put in italics has been completely, with respect, misunderstood by the Karnataka High Court in Samsung Electronics Co. Ltd. [2009] 185 Taxman 313 to mean that it is not open for the payer to contend that if the amount paid by him to the non-resident is not at all “chargeable to tax in India ”, then no TAS is required to be deducted from such payment. This interpretation of the High Court completely loses sight of the plain words of section 195(1) which in clear terms lays down that tax at source is deductible only from “sums chargeable” under the provisions of the Income-tax Act, i.e., chargeable under sections 4, 5 and 9 of the Income-tax Act.

In Vodafone International Holdings B.V. v. Union of India [2012] 341 ITR 1, the Supreme Court held that section 195 casts an obligation on payer to deduct tax at source from payments made to non-residents which payments are chargeable to tax and, therefore, where sum paid or credited by payer is not chargeable to tax then no obligation to deduct tax would arise. Section 195 would apply only if payments are made from a resident to non-resident and not between two non-residents situated outside India. Where there was a transaction of 'outright sale' between two non-residents of a capital asset (share) outside India and moreover, said transaction was entered into on principal to principal basis, no liability to deduct tax at source arose under section 195.

The Chennai Tribunal in the case of Hyundai Motor India Ltd. v. DCIT, [2017] 81 taxmann.com 5, held that where assessee took loans from foreign banks, mere fact that loan agreements were signed in local offices of said banks in India, those local affiliates did not constitute their PE in India and, thus, interest paid to foreign banks was not taxable in India. Accordingly, the assessee did not have any tax withholding obligations, under section 195, in respect of these payments.

The Madras High Court (‘HC’) in the case of CIT v. Farida Leather Company [2016] 287 CTR 565 has held that no tax withholding (‘TDS’) liability arises on payment of commission to non-residents abroad if the services are rendered outside India. The HC also held that such services rendered by the non-resident agent could at best be called as a service for completion of the export commitment and would not fall within the definition of "fees for technical services" under section 9(1)(vii) of the Income-tax Act; thus, provisions of section 195 of the Act would not apply in the instant case.

The Mumbai High Court in the case of Marks & Spencer Reliance India Pvt. Ltd. (ITA No.893 of 2014) held that the cost reimbursement made by the taxpayer to the overseas entity under a secondment agreement is not chargeable to tax in India and that the taxpayer has not defaulted in withholding any tax in India on such payments.

The Central Board of Direct Taxes vide its circular no. 740 dated April 17, 1996 has clarified that the branch of a foreign company/concern in India is a separate entity for purpose of taxation. Interest paid/payable by such branch to its head office or any branch located abroad would be liable to tax in India and would be governed by the provisions of section 115A of the Act. If DTAA with the country of the parent company is assessed to tax provides for lower rate of taxation, the same would be applicable. Consequently, tax would have to be deducted accordingly on the interest remitted as per the provisions of section 195 of the Income tax Act, 1961.

The CBDT vide Instruction No 2/2014 instructed that in cases where the assessee does not withhold taxes under section 195 of the Act, the AO is required to determine the income component involved in the sum on which the withholding tax liability is to be computed and the payer would be considered as being in default for non-withholding of taxes only in relation to such income component.

Income from Units [Section 196B]

Section 115AB of the Income tax Act provides that in a case of an Offshore Fund, the income in respect of units purchased in foreign currency and income by way of long term capital gains arising from the transfer of such units shall be taxed at the rates of ten percent thereof.

Section 196B therefore, enjoins on the person responsible for making such payment to deduct tax @ 10% plus surcharge at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever earlier.

Income from foreign currency bonds or Global Depository Receipts (‘GDRs’) [Section 196C]

Section 115AC provides that, where the total income of an assessee, being a non-resident includes income by of interest on bonds or dividends (other than dividends referred to in section 115-O) on GDRs issued in accordance with such scheme as the Central Government may, by notification in the Gazette specify in this behalf or on bonds or shares of public sector company, sold by the Government and purchased by a non-resident in foreign currency or income by way of long term capital gains arising from the transfer of such bonds as referred therein is to be taxed @ 10%.

By virtue of section 196C the person responsible for making the payment has to deduct tax @ 10% plus surcharge at the time of making payment thereof in cash or by issue of cheque or draft or any other mode, whichever is earlier.

The proviso clarifies that no such deduction is to be made in respect of any dividends referred to in section 115-O

Income of Foreign Institutional Investors from securities [Section 196D]

Section 115AD provides that where the total income of a Foreign Institutional Investor includes any of the following kinds of income, then, tax shall be payable at the rate specified against the income.

Income (other than income by way of dividends referred to in section 115-O) received in respect of securities (other than units referred to in section 115AB) @ 20%. It also excludes interest under section 194LD, which shall be taxable @5%.

Income by way of short term capital gains arising from the transfer of such securities @ 30%. In case of the short term capital gains covered by section 111A i.e. short term capital gain arising on equity share in a company or unit of an equity oriented fund and the transaction is chargeable to securities transaction tax, the rate applicable will be @15%.

Income by way of long term capital gains arising from the transfer of such securities @ 10%.

In consequence, section 196D provides that the person responsible for making the payment shall, at the time of credit of such income (no deduction for dividend) to the account of payee or at the time of payment in cash or by the issue of a cheque, or draft or by any other mode, whichever is earlier, deduct income tax thereon @ 20% plus surcharge.

However, as per section 196D(2), no deduction shall be made from any income, by way of capital gains arising from the transfer of securities referred to in section 115AD, payable to a Foreign Institutional Investor.

Non furnishing of PAN [Section 206AA]
In case of non-availability of the PAN, tax is to be deducted at higher of the following-


  • Rates specified in the Act;
  • Rates in force;
  • 20%.
The provisions of section 206AA shall not apply to a non-resident for any payment of interest on long-term bonds under section 194LC.

Further, the Finance Act 2016 provides relaxation effective 1 June 2016 whereby, tax shall not be deducted at a higher rate in case of non-residents not having PAN, subject to prescribed conditions as covered below:

The deductee to furnish following details for non-deduction of tax at higher rates:
  • name, e-mail id, contact number;
  • address in the country or specified territory outside India of which deductee is a resident;
  • a certificate of his being resident in any country or specified territory outside India from the Government of that country or specified territory if the law of that country or specified territory provides for issuance of such certificate
  • Tax Identification Number of the deductee in the country or specified territory of his residence and in case no such number is available, then a unique number on the basis of which the deductee is identified by the Government of that country or the specified territory of which he claims to be a resident.
In case of DDIT v. Serum Institute of India Ltd. [2015] 68 SOT 254, the Pune Tribunal held that where tax has been deducted on the strength of the beneficial provisions of DTAAs, the provisions of section 206AA of the Act cannot be invoked to insist on tax deduction at 20%, having regard to the overriding nature of the provisions of section 90(2) of the Act.

In case of DCIT v. Infosys BPO Ltd. [2015] 154 ITD 816, Bangalore Tribunal held that there is no scope of deduction of tax at the rate of 20% as per section 206AA (when assesse does not have tax identification number –PAN) of the Income-tax Act, 1961 when the benefit DTAA is available to the assessee.

Above propositions were also upheld in the decision of Hyderabad Special bench tribunal in the case of Nagarjuna Fertizers & Chemicals Ltd. [2017] 55 ITR(T) 1 and the Delhi High Court in the case of Danisco India (P.) Ltd. v. Union of India [2018] 301 CTR 360.

In the case of Bosch Ltd. v. ITO [2013] 141 ITD 38, the Bangalore Tribunal held that grossing up of the amount under section 195A is to be done at the rates in force for the financial year in which such income is payable and not at 20 per cent as specified under section 206AA.

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rate 12.36,6,NEW SERVICES UNDER SERVICE TAX,8,new tax form,1,NEW TAX RATES,5,new tds rate 2010-11,10,new tds rates fy 2009-10,11,new tds rules applicable.,8,NEW TDS RULES FY 2010-11,4,New Year's Day,1,newly weds,1,nhai bonds,4,nhai capital gain bond,3,nhai tax free bonds,4,nifty,1,nil etds challan,4,nil etds return,5,nil tds on transportor,5,no return for salary,2,No.402/92/2006-MC (10 of 2008),1,nomination,1,non deduction certificate,1,non deposit of TDS,1,non performing assets,1,NON RESIDENT INDIAN,15,NOR,1,note security features,3,NOTES ON 3CD,10,notice of meeting through email company,1,notice pay,3,notices etds,2,notification 19/2008 service tax,1,Notification 19/2009-ST,1,notification 22/2011,1,notification 23/2011,1,notification 24,1,NOTIFICATION 25/2012,7,Notification 26/2011,1,notification 3-2011,1,notification 32/2009 dated 27.03.2009,1,NOTIFICATION 36/2011,2,NOTIFICATION 41 DT 31.05.2010,1,notification19.03.2012,2,npa norms,3,NPCI,1,NPS,26,NRI,27,nri investment indua,4,NRI.PIO,17,NSC ACCRUED INTEREST,15,NSC INTEREST CALCULATOR,8,nsc.,9,NSDL,4,NSE,2,NUMBER TO TEXT,1,numbers in to text,1,OCI,3,official notification,1,official website,2,oidar,1,oltas,4,one increment,2,ONE RANK ONE PENSION,1,one thousand rupee note,2,online,1,ONLINE BALANCE CHECK EPF,4,online bsnl bill verification,2,online deposit of tax,7,online earning,1,online emi calculator,1,online employee provident fund,3,online epf balcnce,8,online filing of service tax return,14,ONLINE FOREX TRADING,1,online life insurance,6,ONLINE PAN,2,online pan verification,3,online rectification itr,2,online refund,16,ONLINE REFUND STATUS,7,ONLINE REGISTRATION OF COMPANY,2,online return rectification,2,online service tax,2,online services by Govt,1,ONLINE ST-3,7,online tan regsitration,6,online tds payment,4,ONLINE VAT,2,opc,2,OPEN OFFER,1,option date,2,orop,1,other forms,1,other income to employer,3,out of debt,2,OUTPUT SERVICE TAX CREDIT,1,OUTSTATION CHARGES,2,own name,1,PACKAGE SOFTWARE,2,PAN,5,PAN ADDRESS,5,pan and income tax return,1,PAN AO CODE,6,pan application excel,4,pan correction,2,pan details,1,PAN LEDGER,8,pan login,7,pan mandatory for hra,2,pan mandatory in etds,2,pan name verificatio,3,PAN ON RENT RECIPT,1,pan regsitration,2,PAN STATUS NSDL,2,PAN STATUS UTI,1,PAN STRUCTURE,4,PAN SURRENDER,1,pan transfer,1,pan verification,8,pan vs return,1,parcel,1,PARNERSHIP,1,part time course tuition fees,3,part of the year employee form 16,2,part of the year employee form 24q,1,partial reverse charge in service tax,25,partial withdrawal,3,partner salary,5,PARTNERSHIP DEED,4,PARTNERSHIP RATES,1,passport,1,PASSWORD,4,PATENT,1,pay bands,3,Pay calculator,3,pay calculator revised,1,pay commission punjab,1,pay fixation examples,2,pay per post,1,PAY SERVICE TAX ON DUE BASIS,5,payable at par,1,paybands,1,payment bank,1,PAYMENT BY ACCOUNT PAYEE CHEQUE,4,payment by cheque income tax,2,payment due date reminder,1,payment exceeding 20000-35000,1,payment of gratuity act,5,paypal,1,paypal ceiling,1,PDF UTILITY,4,penalty for service tax,8,penalty if cheque cleared late,4,penalty on concealment of Income,7,penalty on late filing non filing of etds return,7,penalty on late filing of income tax return,20,pension,12,pension arrear,2,pension calculator,4,pension da,1,pension fitment,1,pension gazette notification,1,pension notification,1,pension on grade pay military pay,2,pension policy,2,pensioner benefit,3,Permanent account number,7,PERSONAL ACCIDENT INSURANCE,3,personal finance software,3,personal loan,3,PETROL DIESAL SAVE FISCAL DEFICIT,8,PETROL DIESEL PRICE HIKED,12,PETROL EXPENSES VALUATION,8,petrol prices reduced,5,PFC,1,PFC INFRA BONDS,2,PFC TAX FREE BONDS,2,pfrda,2,PHONE BANKING,2,phone password,1,pin,1,pivot tables,3,Place of Provision of Services Rules,4,PLAYER AUCTION,1,pmay,7,pmjdy,10,PMS,2,pmvvy,1,pnr,1,Point of sale,8,POINT OF TAXATION,45,political party deduction,2,Poppy Seeds,1,portfolio,1,POST GRADUATE TEACHER,1,post office fixed deposit,8,post office recurring deposit,9,post office saving deposit account,6,post office schemes,14,postal ballots,1,postal order,2,POWER FINANCE BONDS,2,POWER OF ATTORNEY,1,PPF,36,PPF CALCULATOR,16,ppf huf account,4,ppf interest rate,18,ppf limit,24,ppp,1,ppt,8,ppt fbt,3,ppt on budget 2011,1,PPT UP VAT,1,pranav mukharjee,1,pre construction interest,3,PRE EXISTING E-1 TRANSACTIONS,1,pre filled challan income tax,1,prepayment,1,prepayment penalty,4,press release,1,press release 14.08.2008,3,presumptive tax scheme,13,preventive health check up,4,PRIMARY TEACHER,1,PRINCIPAL,1,printing manual,1,private limited company,10,PROF. TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,8,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,20,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,9,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,79,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,7,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis matching,6,REBATE ON INPUT GOODS AND SERVICE,3,REC Bonds,3,rec infra bonds,1,rec tax free bonds,2,recent,210,rectification of return online,4,reducction in crr,1,refinance calculator,3,refund,8,refund due to diff in valuation of perquisites,3,refund of service tax on cancellation of tickets,4,refund pilot scheme,4,refund without matching,6,registration charges tax saving,1,RELIANCE COMMERCIAL FINANCE,1,RELIANCE GOLD LOAN,3,RELIANCE LIFE INSURANCE,3,RELIANCE MUTUAL FUNDS,1,relief calculator 2010-11,1,relief calculator fy 2011-12,1,REMUNERATION TO PARTNERS,6,RENT,1,rent a cab,2,RENT RECIPT,1,RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012,8,RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010,5,repayment of housing loan,1,REPLY TO CPC FOR NOTICE,11,REPO RATE,12,Reserve Bank of India,2,reset password,1,RESIDENTIAL STATUS,4,RESOLUTIONS,1,response to outstanding demands,3,RESTAURANT,10,restricted leave,1,retail investor,4,retirement planning,8,retirement steps,2,Retiring early,1,retrospective amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,1,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,2,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,3,revised option date,1,revised pay calculator,3,revised return,3,REVISED SCALE,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,8,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,12,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule3,2,rule40BA,1,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,5,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,2,salary tds,7,sale in transit,4,sale of agriculture land,8,SALE OF DEBENTURE,1,sale of residential house,2,SALES MEANING 44AB,5,Sales tax,1,samsung case,3,saral 2,3,saral II,1,SARAL II IN EXCEL,1,Satyam,1,Satyamevjayate,1,SAVE TAX,2,SAVING ACCOUNT,6,saving bank interest,18,saving bank interest rate,2,saving linit u/s 80c,8,saving more than income,2,SAVING PASSBOOK,1,sbi 9.75 % bonds,1,SBI bonds,1,sbi home loan,4,SBI interest rates,10,sbi net banking,4,sbi rates,6,SBIOAHC,1,SBS WIKI,1,SCAM,2,schedule VI companies act,2,SCOPE OF ETDS STATEMENT,1,SCOPE OF SERVICE ENLARGED,1,SCOPE OF SERVICES WIDENED,1,scrutiny fy 11-12,3,scrutiny selection,17,search income tax,5,seat wise/constituencies wise and party and party candidate wise latest position,1,sebi,24,SEC 194 C,5,SEC 194 I,10,sec 194 J,4,secion 80c,4,SECRETARIAL STANDARD,3,secrutiny of itr,1,section 10(10AA),1,SECTION 10(13A),4,section 10(38),1,SECTION 10(5),1,section 139(1),1,section 139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,7,section 194-J,6,SECTION 194A,4,section 195,10,SECTION 195A,1,section 197,4,SECTION 2(37A),1,section 201(1A),2,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,13,SECTION 44AE,4,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,28,section 54f,8,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,1,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,8,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,4,Seminar on service tax changes,1,Senior citizen,14,Senior Citizens Savings Scheme 2004,17,service charge,2,service ta,1,SERVICE TAX,44,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,9,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,22,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,1,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,3,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,9,sevice tax on associate enterprises,2,sez,6,share,2,share market,3,SHARE SHORT TERM Capital GAIN,7,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital gain depreciable Assets,1,SHORT 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pan,1,surcharge cess on tds,3,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,4,tally easy,3,tally erp9,5,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,4,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,4,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment 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commission,2,tds on discount on prepaid cards,1,TDS ON EPF,2,tds on fees,1,TDS ON GST,6,tds on immovable property,18,TDS ON INTEREST,4,tds on job work,2,tds on Non resident,10,tds on players,3,tds on professional services,5,tds on rent,13,tds on royalty,5,TDS on salary,28,tds on sale purchase of property,1,tds on service tax,9,tds on service tax on professional services,4,tds on service tax u/s 194-J,7,tds on taxi hire charges,3,tds on technical services,1,tds on transporter,5,tds on transportor,2,tds on travel agent,1,tds on umpires,1,tds on vehicles,1,tds online,1,tds payment online,1,tds payment online mandatory,2,TDS PRESENTATION,1,tds professionals,1,TDS PROVISIONS,1,TDS RATE 10-11 -TDS DEPOSIT TDS RETURN DUE DATE DOWNLOAD PDF,3,tds rate 2011-12,1,tds rate 2012-13,5,tds rate after budget,4,tds rate chart,14,TDS RATE CHART 11-12,5,tds rate chart fy 2014-15,1,tds rate chart fy12-13,1,TDS RATE WITHOUT PAN,3,TDS RATES,28,tds rates 07-08 EXCEL,3,tds rates 09-10 FY,6,TDS RATES 10-11,11,tds rates 2012,4,tds rates after budget 2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,3,TDS RATES FY 2018-19,1,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,6,TDS U/S 195,8,tds verification,2,TDSCPC,28,tdsman,12,tdsman software,12,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,5,term plan,2,The companies act 2013,131,The companies rules,114,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,13,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,5,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,6,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,25,ULIP AFTER BUDGET,1,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,4,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,1,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,4,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,10,VIEW 26AS,6,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,2,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,4,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,2,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,2,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,4,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,
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SIMPLE TAX INDIA: TDS ON PAYMENTS TO NON RESIDENTS
TDS ON PAYMENTS TO NON RESIDENTS
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SIMPLE TAX INDIA
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