Where did section 195 go in the 2025 Act?

In PJRJ’s working concordance, payments to non-residents sit in the table under section 393(2), with related machinery in section 394. See /guides/income-tax-act-1961-2025-section-mapping.

Will you publish the TDS rate for US royalty?

No. The domestic table and the India–US DTAA article (and protocol) have to be read against your facts and the year of payment. A scraped percentage on a landing page would be malpractice.

Is 15CB mandatory for every 195 payment?

15CB is tied to Form 15CA Part C (and bank practice), not to every 195 credit in the books. Book TDS and remittance information are related but not identical clocks.

Section 195 TDS on Non-Residents | §393(2) Chart

Section 195 TDS on payments to non-residents

Characterise royalty, FTS, interest, dividend, capital gains, or business income before withholding under section 195 / Income-tax Act 2025 section 393(2). PJRJ does not publish a live rate card.

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