Harun Raaj & AssociatesHarun Raaj & Associates
📍Visakhapatnam, Andhra Pradesh

Section 195 Lower Deduction Certificate for Visakhapatnam Payers

Lower Deduction Certificate

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Section 195 Lower Deduction Certificate in Visakhapatnam — Local Context

Cross-border payments from Visakhapatnam's VSEZ, pharma, export and IT/ITES businesses may require a closer look at the taxable portion before withholding. A lower-deduction application should be supported by the contract, payment history, income computation, residence documents and the expected tax position.

Regulatory Office

Income Tax Commissionerate, Visakhapatnam

Handles withholding administration and applications connected with payments to non-residents in the jurisdiction.

Typical Visakhapatnam Scenarios

  • A VSEZ unit reviews a recurring technical-service payment to its foreign parent before considering a lower-deduction position.
  • An AP Pharmacity Parawada manufacturer documents royalty terms and expected taxable income for a non-resident payee.
  • A Rushikonda IT Park company assembles contract and payment records for an overseas consultant arrangement.

Who We Serve in Visakhapatnam

VSEZAP Pharmacity ParawadaRushikonda IT Park

Why Harun Raaj & Associates in Visakhapatnam

We are an ICAI-registered CA firm (Membership No. 238303) based in Visakhapatnam. Every output — certificate, return, or advisory — is reviewed and signed by a CA and carries a UDIN for authenticity. We handle the full regulatory workflow so your team doesn't have to — from document collection through filing or certification.
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