1) LOWER RATE OF TDS
There is a requirement to deduct TDS on payment to non residents as per the provisions of income tax act and this will create liquidity problems for non residents in case their total income is not chargeable to tax or chargeable at the lower rates. For this the provisions of section 197/195 for lower rate of TDS are there. In this article we are going to discuss all the TDS provisions applicable to Non residents.
