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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

TDS u/s 195 - payments made to non-residents - tds liability - ...

Case Laws     Income Tax

December 4, 2018

TDS u/s 195 - payments made to non-residents - tds liability - the commission were paid to such non-resident agents in respect of all the services rendered by them related to the export made by the assessee outside India - there is no PE in India - No TDS liability.

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