[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the Income-tax Act 2025 successor of s.195?
The compiled answer
s.195 (Income-tax Act, 1961) became s.393(2) Table Sl. No. 17 (Income-tax Act, 2025) with effect from 2026-04-01 — TDS on payments to non-residents — any interest or other sum chargeable under the Act. The residual non-resident withholding head. Rate = 'rates in force', defined by s.2(90)(c) as the Finance Act rate OR the s.159(1)/(2) agreement rate, whichever applicable — the DTAA rate enters through this chain. Note 3(b) preserves old Expl. 2: the obligation binds payers with no Indian presence.
Pinpoint
s.393(2) Table Sl. No. 17, Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026)
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