Historical utility
TDS Rates for NRI u/s 195
An archived non-resident withholding-tax reference.
Historical content: This page preserves material/topics from the firm's previous website. Laws, rates, procedures and economic data may have changed. Verify current provisions before acting.
Section 195
Payments to non-residents can require withholding based on the nature of income, domestic tax law and applicable tax-treaty provisions.
Important
The rate table on the previous website related to older law and cess/surcharge structures. Current rates and treaty eligibility must be verified for each remittance.
Disclaimer: This article is for general information only and does not constitute professional advice or solicitation. Provisions referred to may change; readers should verify the current law from official sources and obtain specific advice before acting. D D Agrawal & Co. accepts no liability for action taken on the basis of this content.