{"url":"https://lrlabs.ai/t/nonresident_payer_must_deduct","engine":"deterministic","llm_in_path":false,"id":"nonresident_payer_must_deduct","question":"Must a non-resident payer with no Indian presence deduct Indian tax at source?","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","confidence":"settled","as_at":"14 Aug 2026","quote":"whether or not, the non-resident person has— (i) a residence or place of business or business connection in India","quote_string_verified":true,"quote_source":"provision:IN.ITA2025.S393-2"}