#section195

Section 195 TDS mechanics on OpenAI, Anthropic, AWS Bedrock payments. Engineering Analysis SC, DTAA rates, Form 15CA/15CB workflow, IT Act 2025 transition.

Equalisation Levy abolished. Section 195 TDS + DTAA + Engineering Analysis is the new framework for foreign AI vendor payments. Transition reconciliation guide.

GST input credit, Section 195 TDS, RCM, capex/opex, transfer pricing — the five tax-recovery domains for Indian companies with material AI/cloud spend.