Non-resident commission payments exempt from TDS deduction u/s 40(a); Section 40(a)(ia) applies only to residents.

Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to non-resident - the sum is commission and the word commission is not specifically mentioned in Section 40(a) - No addition can be made u/s 40(a) for non-dedcution of TDS on commission paid to non-resident. .....

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