11. Sec. 195 of Income Tax Act, 1961 - TDS - Once business connection is established in India for any Non-Resident, it has to pay taxes in India for profits or gains secured from business in India. In order to safeguard India's right to tax said income provisions of withholding Tax have been placed so that buyer itself withholds tax and pay it to the income tax department. The contention that if the material would have been bought from Indian entity would not attract TDS u/s.195, as the Indian entities file their return of income in India is otiose.—SANGHVI FOODS PRIVATE LIMITED vs. ITO.[2020] 26 ITCD Online 011 (ITAT-INDORE)