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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

TDS on payment to non-residents - disallowance of sales ...


No TDS Required on Sales Commission to Foreign Agents for Order Procurement Services, Income Not Taxable in India.

April 3, 2018

Case Laws     Income Tax     AT

TDS on payment to non-residents - disallowance of sales commission to foreign agents - income from services of the non-residents of procuring orders are not chargeable to tax in India and, therefore, assessee was not liable to deduct tax at source on the payments of commission made to those agents - AT

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