786/CBDT.

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..... mmittee's observations in para 2.381 of their 51st Report about Income tax Department's omission to deduct tax from payments of interest paid by them to assessees was under consideration. 3. The Board desire that pending further consideration of the observation of the Public Accounts Committee referred to above, the ITOs should, in compliance with the provisions of section 194-A, as it stands, d .....

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..... and Rule 31 (4A) of the IT Rules, 1962. 4. These instructions will mutatis mutandis apply to deduction of tax at source required to be made under section 195 from payments of interest to a non-resident. 5. The above instruction may be brought to the notice of all the ITOs under each charge. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxma .....

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