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 »
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 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 »
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