Ankit Amit Shah (Artical Assistance) (31 Points)
30 December 2013We have paid salary to overseas employee (Non Resident) in foreign currency. Is TDS liable under section 195?
we have not deducted tax as salary income is not earned in india and hence was not chargeable to tax in India?
Please provide us any caselaw or any opinion (Urgent).
Devaki Reddy
(Article assistant)
(80 Points)
Replied 03 January 2014
Sec, 195 is applicable to payment to Non Residents and not being salaries.
Sec.192 applicability including Non Residents
CAclubindia
