TMI BlogTDS u/s 195X X X X Extracts X X X X X X X X Extracts X X X X ..... we have credited in Dec'09, commission to a non-resident company ( tax resident In Hongkong) for effecting domestic sales in India.they also do not have any PE in India.except this,every time commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was paid on export sales only. this was the only commission on domestic sales. TDS was deducted paid @ 10%, in absence of DTAA between India Hongkong, we interpreted that 'rates in force' as pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed in S. 195 is to be taken as defined u/s 2 (37A)(iii) to mean either of three rates, as per S 90A , beneficial rates to the assessee should be considered. no TDS on payment on commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on export sales was deducted/paid. however, this being commission on domestic sales, TDS was deducted @ 10%. kindly clarify advise our stand. is TDS applicable @ 40% on the payment of commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, in absence of their having PE in India? - Reply By Surender Gupta - The Reply = For commission paid on sale of goods: The rate in force shall be 30% in case of a person other than company not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resident in India and 40% in case of a Company other than Domestic Company. - TDS u/s 195 - Query Started By: - HARSHA JOSHI Dated:- 6-10-2010 Income Tax - Got 1 Reply - Income Tax - Discussion F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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