No TDS Needed for Foreign Agent Commissions u/s 195 if Payment Not Taxable in India.

TDS u/s 195 - addition u/s.40(a)(i) - commission payable to the foreign agent - a person paying interest or any other sum to a non-resident is not liable to deduct tax if such sum is not chargeable to tax under the Act - neither TDS nor disallowance .....

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