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Interest paid to Non-resident – Section 25

If interest is paid to a person outside India, then such interest shall be allowed only if any one or both of the following conditions are satisfied:-

> TDS on such interest is deducted or paid under Chapter XVII-B.

> There is a person in India who can be treated as agent of that lender under section 163.

About Rohit Pithisaria

I am a Practising Chartered Accountant based in Jaipur, Rajasthan. Co-founder of TaxAdda.com and been in practice for more than 5 years. Have expertise in Income Tax and rendered our services to more than 2000 clients.
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