21 March 2011
Kindly refer section 195 of the Act.
According to the provision of this section,
"Any person" responsible for paying to a non resident, not being a company, or to foreign company, any interest or any other sum chargeable under the provisions of this act except salary shall deduct tax thereon.
the word "Any person" includes persons not liable to 44AB as well as any other persons.
Hence, you have to deduct tax on any payment which is income of that such NRI except salary.
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