WEBINAR : TDS U/S. SECTION 195, 15CA/CB AND LOWER DEDUCTION

"The strict implementation of the penal prosecution provisions have sent tremors across the Country. The importance of strict compliance with the tax provisions is the need of the hour to avoid any unintended consequence. One of the controversial subject is taxation of non-resident. The taxation of non-resident has an indirect impact on every resident taxpayer that is making a remittance to non-resident, because of the liability to deduct tax at source (S. 195 of the Income Tax Act). Therefore, there is a need for every tax consultant to be updated with the developments on taxation of non-resident and related developments in filing of Form 15CA/CB and for obtaining lower deduction certificate."