29 April 2024


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Delhi HC: TDS on NRI Payments Has No Application U/S 195 of Income Tax Act - 19.10.2022

Delhi High Court has observed that the provision of Tax Deducted at Source on NRI payments under Section 195 of the Income Tax Act, 1961 (IT) has no application once the nature of payment is determined as salary and a deduction has been made under Section 192 of the IT Act.

Tags : Delhi High Court NRI Tax Deducted at Source

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