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CHANAKYA NATIONAL LAW UNIVERSITY

Subject: LAW OF TAXATION-I

Topic: DEDUCTION AT SOURCE IN CASE OF NON RESIDENTS.

SUBMITTED TO:

DR. G.P.PANDEY

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SUBMITTED BY: Kumar SHIVAM Roll no. 425 , VIIth sem. B.A LL.B(HONS)

ACKNOWLEDGEMENT
The views, opinions, statements and legal conclusions contained in this project are those of the author, and also represent official statements or opinions. Any errors or misstatements in this project are exclusively those of the author. These guidelines are provided by the concerned faculty DR. G. P. PANDEY in an effort to provide better understanding of general principle of reasonableness and remedy for unreasonableness. These guidelines are not meant to constitute legal advice. They simplify and broadly generalize complex issues of law. I appreciate the assistance of my friends, who provided the initial drafts of the materials in this assignment.

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RESEARCH METHODOLOGY

Research Methodology is a systematized investigation to gain new knowledge about the phenomena or problems. Legal phenomena require their own research methodology. The research methodology applied here is doctrine method of research. The systematic investigation of problems and of matters concerned with the topic DEDUCTION AT SOURCE IN CASE OF NON RESIDENTS has been done. The books in the library and materials available on the internet have been used to study about the topic.

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TABLE OF CONTENTS

1. Introduction.......................................................................................1 2. The basic provision3 3. Sums covered under the scope of s.195(1)8 4.