29 October 2012
I need to file an application for my client U/s 195(2) for NIL deduction of tax certificate. My client has already made payments to the non-resident prior to filing of an application. Is he liable to deduct taxes on the amounts paid before the filing of an application? Or the application filed with the officer would be valid for the financial year 01st April 2012 to 31st March 2013. Please quote relevant case laws also. Many thanks.