Section 195 under the
Income-tax Act, 2025
TDS on payments to non-residents (other sums chargeable to tax)
Topic
TDS on payments to non-residents (other sums chargeable to tax) — TDS provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
The residual non-resident withholding provision. Sl. No. 17 covers 'any other sum chargeable under the provisions of this Act' other than salaries and other than the interest already covered by Sl. Nos. 2-5, at rates in force. Note 3(b) preserves the extra-territorial reach (obligation applies whether or not the non-resident has a residence, place of business, business connection or any other presence in India). Old s.195(2)/(3) applications go to s.395(2)/(3); old s.195A (grossing up) is also absorbed into s.393.
Source
Verified against bare text of s.393(2) Table Sl. No. 17 and Note 3 in ICAI publication; corroborated by toolisky.com ('195 -> 393(2)').
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.