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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

TDS - the services rendered by the non-resident agent can at ...


Non-resident agent services for export commitments not classified as technical services; Section 195 TDS not applicable.

June 17, 2016

Case Laws     Income Tax     AT

TDS - the services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of fees for technical services - Section 9 of the Act is not applicable to the case on hand and section 195 of the Act does not come into play - AT

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