Under the current Income Tax Act of 1961 and its Amendments, provisions exist for the obligated deduction of Tax at Source for certain/specific payments made to Residents of India. Such payments are often required to be classified under various sections of the Income Tax Act 1961, of which some appear to overlap. However payments to Non-Residents require determination of withholding tax under the domestic law as well as under the applicable Double Taxation Avoidance Agreements.