ASIAPEDIA
Q&A
Is there tax deduction when payments of withholding tax are paid to non-resident entities?
Is there tax deduction when payments of withholding tax are paid to non-resident entities?
The Income Tax Act in India provides for deduction of tax at source on payment for withholding tax. These provisions are also applicable in case of payment made to non-residents. The person responsible for payments to non-resident should deduct tax at source at the time of payment or at the time of credit of the sum to the account of the non-resident.
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