TDS on Payments to Non-residents u/s. 195

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TDS on Payments to Non-residents u/s. 195. CA Rutvik Sanghvi Similar versions presented at Seminars of WIRC & Virar Branch of ICAI;. CPE Study Cirles of Vile Parle, Dahisar & Matunga Updated up to 31st October 2015. Why discuss Section 195? Stringent consequences for all parties to the transaction Deductor Deductee CA! Scope expanded in recent times Retrospectively Extraterritorial Operation Tax Department's eye on international Payments Nokia & Cairn Energy Ongoing controversy for Remittance Procedures 2. Contents Scope & Methodology LEGAL. PROVISIONS Consequences &. Refunds Certificates &. PRACTICAL Procedures ISSUES. Approach & Safeguards 3. LEGAL PROVISIONS - Scope & Methodology Scope of Section 195(1). Who, What, When & How? Section 206AA. Tax Residency Certificate Interplay of DTAA, PAN and TRC. Grossing up of tax Deductibility vis- -vis certain Payments Business Incomes Royalty & FTS.

TDS on Payments to Non-residents u/s. 195 CA Rutvik Sanghvi Similar versions presented at Seminars of WIRC & Virar Branch of ICAI; CPE Study Cirles of Vile Parle, Dahisar & Matunga

  Payments, Resident, On payments to non residents u