Section 195 TDS on Payments to Non-Residents

Section 195 requires deductors to withhold tax on payments to non-residents at DTAA or Act rates, deposit challan, and file Form 15CA/15CB where applicable.

Deductor checklist

• Determine residential status of payee
• Apply DTAA rate with Form 10F if claimed
• Deduct TDS and file quarterly returns
• Issue Form 16A to the non-resident

See 15CA/15CB guide, NRI taxation, and TDS filing.

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