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Income Tax Act, 1961, Section 195(1) - Double Tax Avoidance Agreement - Payment to non- resident - Liability to deduct TDS - There is liability to make necessary deductions only if non-resident to whom payment made is liable to pay tax as assessee under Income Tax Act, and not otherwise - Tax deductor must take into consideration effect of DTAA provisions - After making deduction resident in India, would not then get any excess payment made by way of refund when regular assessment takes place, as nonresident assessee alone would be entitled to such refund.

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