sec 193/194/194A
payee =resident person hona chahiye
then
if i pay to Non Resident = ?
Section 195 covers payments made to a Non-Resident.
But the payment to Non-Resident does not include the following payments- Salary (Covered under Sec 192), Interest Refered u/s 195 LB/LC/LD and Dividend u/s 115-O
For rest all the payments made to a Non-Resident, TDS is deductible as per Section 195.
Regards,
Ramachandra Bhakta.
CAclubindia
