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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

TDS liability u/s 195 - Income of non-resident agents cannot be ...

Case Laws     Income Tax

January 19, 2018

TDS liability u/s 195 - Income of non-resident agents cannot be considered to accrue or arise or deemed to be received in India when the services rendered by the non-residents and the agents were outside India and the commission was also payable or paid to them outside India. - AT

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