Refund of TDS u/s 195 Allowed in 11 Circumstances

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2065
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The provision u/s 195 of the Income Tax Act casts responsibility on payer to deduct the tax at source or withhold the tax on any sum paid to a non-resident. Then, as the government of India has signed Double Taxation Avoidance Agreement with more than 79 countries and in many cases separate ( lower) rate of taxation has been mutually agreed upon, the deduction of tax under section 195 is required to be done on DTA rates as courts have held that DTAA supersede Income Tax Act.

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