Monthly Archives: October 2013
Recent Developments with respect to withholding tax u/s 195 on payments to non-residents_A co-authored article published in Taxmann International Taxation Journal
October 23 2013
Withholding Tax under section 195 on payments to Non-residents has always remained a subject matter of Interpretation & accordingly has been a controversial matter. Further forms for issuance of the remittance certificates by Chartered Accountants have been amended to include details of tax residency certificate and PAN of the non- resident where benefit of any treaty is sought to be taken.