Refund from Income tax departments are getting blocked if the Name, Date of birth, and other Know your customer (KYC) particulars are not same in PAN Card, Aadhar Card and in Bank account. All needs to be same for getting refund from income tax department
As per income tax act, 1961 payment made to non residents attracts tax deducted at source (TDS) provisions. As per TDS provisions if a payment is covered under TDS provisions then there is a mandatory requirement to deduct TDS on such payment. In this article we will discuss all the TDS provisions which are applicable on payment to non residents.