Query on TDS

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.