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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

TDS u/s 195 - The responsibility of deducting tax at source from ...

April 6, 2018

Case Laws     Income Tax     AT

TDS u/s 195 - The responsibility of deducting tax at source from the remittances of the commission to the foreign agent would arise only when such commission is taxable in India in the hands of the recipient. The income of the recipient in the form of commission received from assessee was not chargeable to tax in India. - AT

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