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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

TDS liability u/s 195 - payments made to the non-residents / ...

Case Laws     Income Tax

October 13, 2018

TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of the non residents. The revenue did not establish that the payment has gone to the non residents - No TDS liability.

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