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 »
The provisions relating to TDS on interest payable to non-residents on foreign borrowings have been restructured under the Income-tax Act, 2025. The earlier Section 194LC of the Income-tax Act, 1961… Read more »
The provisions relating to TDS on interest income from infrastructure debt funds payable to non-residents have been restructured under the Income-tax Act, 2025. The earlier Section 194LB of the Income-tax… Read more »
The provisions relating to TDS on income earned by non-resident sportsmen, sports associations and entertainers have been restructured under the Income-tax Act, 2025. The earlier Section 194E of the Income-tax… Read more »
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