The 60-second version
Section 195A requires TDS at DTAA rate or 20% whichever is lower on other sums payable to non-residents — catch-all for payments not covered by specific TDS sections.
195A is catch-all — when 194/195 sub-sections do not apply
Section 195A applies when an Indian payer remits other sums chargeable in the hands of a non-resident that are not specifically covered elsewhere — TDS at DTAA rate or 20% whichever is lower.
Common before return: consultancy fees, technical service payments, and miscellaneous contract sums to NR payees — payer must deduct and deposit.
NRI remittance lane: Form 15CA/15CB guide for outward remittance compliance.
NR payment TDS matrix
| Section | Rate | Payment type |
|---|---|---|
| 195A | DTAA or 20% | Other NR sums |
| 195 | DTAA rate | Standard NR remittance |
| 194J | 10% | Professional fees resident |
| 196D | 20% | FII income |
195A sequence
Classify payment
Not covered by 194/195 sub-section.
DTAA rate
Lower of treaty or 20%.
Deduct TDS
Payer withholds.
Form 16A
Certificate to payee.
Form 67
Credit in payee ITR.
TDS loop
195A kit
- Contract copy.
- DTAA article.
- Form 10F.
- TRC.
- Form 16A.
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Not 194J
Resident professional fees use 194J at 10% — 195A is NR payee only.
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vs Section 195?
195 covers standard NR remittances; 195A is residual other sums.
DTAA rate?
Article 21 other income often applies — verify treaty text.
Form 10F?
Mandatory for DTAA benefit per CBDT rules.
Resident payee?
195A is NR-only — resident payments use other sections.
Form 26AS miss?
See AIS mismatch troubleshooting guide.
RNOR?
Foreign-source payment may be exempt in RNOR year.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.