Withholding Tax on in case of Non Residents Disallowance u/s 40(a)(i)
Withholding of tax on “Other sum chargeable” in the case of Non Residents Disallowance u/s 40(a)(i) of the Income tax Act, CBDT Foreign Tax & Tax Research-II (FT & TR-V Division) dated 26th of October, 2015. Reference is invited to Circular No 3/2015 dated 12-02-2015 … Continue Reading →