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Income Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

TDS u/s 195 - TDS on salary as per provisions of section ...


Assessee Not Required to Deduct Tax at Source on Salary Payments to Head Office Employees u/s 195.

November 28, 2020

Case Laws     Income Tax     AT

TDS u/s 195 - TDS on salary as per provisions of section 40(a)(i) - payment made from India to the employees of Head Office - the assessee is not liable to deduct tax at source from the salary paid to the non resident and has not committed any default in not deducting tax at source from the reimbursement to the head office on account of salary expenses. - AT

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