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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Non-deduction of TDS on the agency commission paid to ...


Non-resident agent commissions exempt from TDS u/s 195; services outside India, no permanent establishment.

March 7, 2015

Case Laws     Income Tax     AT

Non-deduction of TDS on the agency commission paid to non-resident agents u/s 195 - commission payments to the non-resident agents are not taxable in India as the services are rendered abroad and the agents have no PE in India. - AT

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