INSTRUCTIONS TO SUBORDINATE AUTHORITIES UNDER SECTION 119 R.W.S 195 OF THE INCOME-TAX ACT, 1961 - CLARIFICATIONS ON TDS UNDER SECTION 195(1) ON WHOLE SUM BEING REMITTED TO A NON-RESIDENT OR ONLY PORTION REPRESENTING SUM CHARGEABLE TO TAX, PARTICULARLY IF NO APPLICATION HAS BEEN MADE UNDER SECTION 195(2) TO DETERMINE SUM

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..... come Tax - INSTRUCTION NO. 2/2014 DATED 26-2-2014 Section 195 of the Income-tax Act (hereafter referred to as ' the Act') provides that any person, responsible for paying to a non-resident not being a company or to a foreign company, any sum chargeable under the provisions of this Act, shall at the time of credit of such income to the account of the payee or at the time of p .....

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..... as High Court in CIT v. Chennai Metropolitan Water tax Cases Appeals Nos.500-501 of 2005, [2011] 14 taxmann.com 73/202 Taxman 454/[2012] 348 ITR 530 (Mad.) with a request for clarification as to whether the tax is to be deducted under sub-section (1) of section 195 on the whole sum being remitted to a non-resident or only the portion representing the sum chargeable to tax, particularly if no a .....

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