Section 195 - Payments to non-residents (other)
IT Act 2025→Section 393, Chapter X
Rate (Individual / HUF)
Varies
Rate (Company / Firm)
Varies
Threshold limit
Nil (as per slab)
As applicable; DTAA override possible
Full worked examples and FAQs for Section 195 are being compiled. See the complete TDS rate chart for how this section compares to others.
Free for your first 5 clients - forever
Your CA practice deserves better tools.
Start free, grow at your pace. Migrate from ClearTax or Winman in minutes. No contracts. No per-filing surprises.
500+ CA practices · Setup in under 30 minutes · Data stays in India