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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

TDS - the provisions of section 195 would not be applicable to ...

Case Laws     Income Tax

November 14, 2015

TDS - the provisions of section 195 would not be applicable to the commission payments made by the assessee to non-resident Indians, as such income is not chargeable to tax under the provisions of the Act. Consequently, disallowance made under section 40(a)(i) would also not survive. - AT

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