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GE India Technology - TDS scope

Supreme Court of India·2010·TDS
Facts

GE India remitted payments to foreign parent. TDS dispute under Section 195.

Issue

Whether the payer is obliged to deduct TDS on every payment to non-resident, or only when chargeable in India?

Held

TDS under Section 195 is required only on the chargeable portion. The payer can rely on a no-deduction certificate or on its own determination of non-taxability.

Ratio

Section 195 is a machinery provision - operates only when the underlying income is chargeable.

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