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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

TDS u/s 195 - Assessee paid Commission to foreign agent is not ...

Case Laws     Income Tax

March 8, 2018

TDS u/s 195 - Assessee paid Commission to foreign agent is not the income chargeable to tax in India. Once an income is not chargeable to tax in India then the question of deducting TDS under the provision u/s 195 of the Act does not arise. - AT

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