Dikshay Chandaliya (53 Points)
03 March 2023
CA Sorav Gupta
(Chartered Accountant)
(1005 Points)
Replied 03 March 2023
TDS is to be deducted u/s 195 including Cess & surcharge, if applicable. Also, refer the DTAA with that country and, If the applicable rate of taxation in DTAA is lesser, then TDS has to be deducted at that rate.
In case of any further queries, kindly mail me at casoravgupta @ gmail.com
Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)
Dikshay Chandaliya
(53 Points)
Replied 03 March 2023
CA Sorav Gupta
(Chartered Accountant)
(1005 Points)
Replied 03 March 2023
No, section 195 is applicable to all assessees.
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