No doubt, if the person (payer) who had to make payments to the ...
Non-residents exempt from advance tax and interest u/s 234B if payer fails to deduct tax at source.
April 10, 2017
Case Laws Income Tax AT
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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