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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

TDS u/s 195 - addition u/s.40(a)(i) - commission payable to the ...


No TDS Needed for Foreign Agent Commissions u/s 195 if Payment Not Taxable in India.

August 9, 2019

Case Laws     Income Tax     HC

TDS u/s 195 - addition u/s.40(a)(i) - commission payable to the foreign agent - a person paying interest or any other sum to a non-resident is not liable to deduct tax if such sum is not chargeable to tax under the Act - neither TDS nor disallowance

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