Tds applicability for a non - resident, Income Tax

[CHITRA HARIHARAN]

In the case of Non-Resident Indian who is not a senior citizen who is not a lady, where the rent payment under section 194I exceeds 1,20,000/- per annnum, is it necessary to deduct income tax or whether any special provision exists for non deduction of tax at source?

Posts / Replies

[CA GOPAL JI AGRAWAL]

TDS is not deductible u/s 194I if payment is made to non-resident. Kindly read the first two lines of section 194I itself.

[CA GOPAL JI AGRAWAL]

But subject to provision of section 195 again.

[CA GOPAL JI AGRAWAL]

But subject to provision of section 195 again.