[ compiled answer ]
law as at 14 Aug 2026 · settled
Must a non-resident payer with no Indian presence deduct Indian tax at source?
The compiled answer
Yes. s.393(2) Note 3(b), Income-tax Act 2025 (old Explanation 2 to s.195(1), inserted 2012): the obligation to deduct extends to all persons, resident or non-resident, whether or not the non-resident has a residence, place of business, business connection, or any other presence in any manner whatsoever in India.
Pinpoint
s.393(2) Note 3(b), Income-tax Act 2025
String-verified quote
“whether or not, the non-resident person has— (i) a residence or place of business or business connection in India”
source: provision:IN.ITA2025.S393-2 — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/nonresident_payer_must_deduct.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)