Application for Lower/No Withholding of Tax: Sec 195 (2) & (3)
Scope of Total Income and Residential Status
September 24, 2019Incorporation of Limited Liability Partnership (LLP) and conversion into Company
September 26, 2019Objectives & Agenda :
To understand the process involved in making an Application to Assessing Officer for Lower withholding in case of payments to non-residents by the Payer [Sec 195(2)] or the request by the recipient for No withholding [Sec 195(3)]. We shall also look at procedural aspects involved and relevant caveats to be kept in mind.