TDS on Payments to Non-Residents

TDS on Payments to Non-Residents The CBDT vide a Notification No. 18/2021, dated March 16, 2021, issued ‘Income-tax (5th Amendment) Rules, 2021’ to further amend the Income-tax Rules, 1962. With this amendment, CBDT inserted New Rule 29BA and released new FORM No.…