Section 194J is Not Applicable in Case of Non resident!
January 13, 2007 by taxworry · Leave a Comment
Which Form is prescribed for TDS Certificate to be issued to the Non resident from whose income we have deducted tax (u/s194J)dreamsofprince@.in
There is only one form for any type of certificate other than Salary – 16A . You can get it from here. Before ,I part I must say that in case of Non resident , section 194 J is not applicable. Rather , you should deduct tax under section 195 of the I T Act. Please note the word Resident [in blue] in section 194J ;
“194J. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of
(a) fees for professional services, or
(b) fees for technical services, or
(c) royalty, or
(d) any sum referred to in clause (va) of section 28,”
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