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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

TDS u/s 192 or 195 - payment made to manpower deployed overseas ...


TDS Not Needed u/s 195 for Overseas Manpower Payments; Considered Salary u/s 192.

June 8, 2016

Case Laws     Income Tax     AT

TDS u/s 192 or 195 - payment made to manpower deployed overseas - remuneration paid by the assessee for the contract of services are in the nature of salary only and no TDS is required to be made u/s. 195 of the Act. - AT

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