05 February 2011
Do TDS is required to be deducted of a citizen of india but NRI (Residing in UK) assessee who is an ex-sports person and who's income is mainly from commentries and interviews? Do he is covered under DTAA
06 February 2011
If such income is arising in India to an NRI, it is the responsibility of payer to deduct tax upon that income U/s 195. However, the payer or receiver may get certificate from the IT department for no deduction of tax or deduction at a lower rate. He is covered under DTAA.