Exemption for Filing ROI to NR for income received u/s 115A

Dhruv Shah (Article Student) (357 Points)

11 December 2021  
For availing exemption for not filing of ROI as per section 115A- TDS should have been deducted at the rate mentioned (+surcharge and cess)? Right?

Or one can argue that even if TDS is deducted without surcharge and cess then also exemption for not filing ROI can be availed?