Country-wise DTAA Rates for tax year 2026-27
DTAA refers to the Double Taxation Avoidance Agreement entered into between two countries to avoid taxation of the same income in both jurisdictions. India has such treaties with around 90… Read more »
Tag: DTAA
TDS on Payments to Non-Residents – Section 393(2) (Section 195)
The provisions relating to deduction of tax at source on payments made to non-residents have been restructured under the Income-tax Act, 2025. The earlier Section 195 of the Income-tax Act,… Read more »
Section 195 – TDS on Payments to Non-Residents
What is Section 195? Section 195 of the Income Tax Act, 1961 mandates that any person (including individuals, Hindu Undivided Families (HUFs), firms, or companies) responsible for making payments to… Read more »
Bombay High Court Order: No TDS On Salaries Reimbursed Under Secondment Agreement
Bombay High Court has ruled that payment of salary under secondment agreement does not attract tax deducted at source (TDS). Secondment agreement is an agreement between a foreign Company and… Read more »