TDS not deductible on services rendered outside India by Non …
https://taxguru.in/income-tax/tds-deductible-services-rendered-outside-india-non-residents.html
Apr 21, 2022 · “Person”, here, will take its meaning from section 2 and would include all persons, whether resident or non-resident. Therefore, a non resident person is also required to deduct tax at source before making payments to another non-resident, if the payment represents income of the payee non resident, chargeable to tax in India.
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