withholding-checklisted

# Withholding Check — TDS / VDS Config gate + the tax plugin's absolute rule: **no rate from memory** — output the analysis structure with `[verify current Finance Act/SRO]` tags, and populate figures only from the config's dated Finance Act notes. ## Analysis sequence 1. **Characterise the payment** (services type, royalty, technical fee, rent, supply of goods, dividend, interest, contractor payment) — TDS schedules key off characterisation; mixed contracts may need splitting. 2. **Payer status:** is the payer a "specified person"/withholding entity? (Determines both TDS obligation and VDS obligation.) 3. **Domestic leg:** TDS section + rate `[verify]`; minimum-tax character of the deduction (many TDS heads are minimum tax for the payee — affects negotiation of gross-up clauses); PSR (proof of return submission) collection duty from vendors. 4. **VDS leg:** is the supply within the VDS mandate list? rate/truncated base `[verify]`; Mushak-6.6 certificate issuance; input-credit consequences. 5. **Cross-border leg (if non-resident payee):** - ITA 2023 non-resident withholding head `[verify rate]`; - treaty relief — check the DTAA with the payee's residence state; NBR treaty-benefit procedure (certificate requirement) `[verify current process]`; - **FERA/Bangladesh Bank remittance route** via AD bank — documentation set (invoice, agreement, tax-payment proof, BB permission where the payment class needs it); royalty/technical-fee outbo