23 Feb Tax Deduction at Source (TDS) for Payments to Non-Residents under the Income Tax Act, 1961
TDS deduction for payments to non-residents can pose challenges due to the intricacies of income tax laws. The Income Tax Act of 1961 outlines specific regulations concerning residents and non-residents (NRIs), with Section 195 addressing tax deductions for non-resident Indians (NRIs). This section delineates the...