No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting...

No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting the tax at source from such payments, the non- resident is not absolved from payment of taxes thereupon. However, in such a case, the non-resident is liable to pay tax and the question of payment of advance tax would not arise. - No interest liability u/s 234B - AT .....

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