Section 195(2) :No Power to A.O for Issuing Nil Deduction Certificate !


Application under section 195(2) for a nil or no deduction certificate on payments to non resident ┬áis a common practice to prevent TDS.The application is made despite therebeing no form for such application or clarity on the circumstances in which an application can be made u/s 195(2) of the Income Tax Act. Fortunately, the tax…

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