TDS liability u/s 195 - Income accrued in India - Commission ...

Non-resident commission not taxable under Indian Income Tax Act; no tax deduction at source required per Section 195.

October 23, 2020

Case Laws Income Tax HC

TDS liability u/s 195 - Income accrued in India - Commission paid to the non-resident in the present case is not taxable under the IT Act by virtue of Section 5(2) read with Section 9(1)(vii)(b), there is no scope for finding any liability on the resident company to deduct tax from source, from payments made by them to the non-resident.- HC

View Source

← Previous Next →

TDS liability u/s 195 - Income accrued in India - Commission ...

Non-resident commission not taxable under Indian Income Tax Act; no tax deduction at source required per Section 195.

October 23, 2020

Case Laws Income Tax HC

You may also like:

The assessee, a resident Indian company engaged in manufacturing boiler pressure parts and engineering plants, paid ocean freight charges to a non-resident Korean...

TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

Non deduction of TDS on payment to non-resident - disallowance u/s 40(a)(i) - a similar payment to a resident does not result in disallowance in the event of non...

Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to...

Applicability of Article 7 of the Double Taxation Avoidance Agreement (DTAA) between India and the United Arab Emirates regarding the taxation of profits attributed to a...

Non-deduction of TDS on the agency commission paid to non-resident agents u/s 195 - commission payments to the non-resident agents are not taxable in India as the...

Assessee voluntarily declared income under "income from other sources" in return. AO disallowed deduction claimed for coordination and settlement expenses due to lack of...

Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his...

The appellant qualified as a non-resident in India during the previous year 2015-16. A non-resident is taxable in India only for income received/deemed to be received or...

If a person pays commission to the non-resident no TDS deduced from the payment - AT

CBDT amended Income Tax Rules 1962 by introducing Rule 6GB u/s 44BBC, establishing conditions for non-resident cruise ship operators. The amendment specifies four key...

Disallowance of interest paid to Head Office - Non deduction of TDS - assessee submitted that Assessing Officer held that interest income is taxable under DTAA at 10% in...

TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of...

The ITAT Mumbai ruled on TDS u/s 195 regarding commission paid to foreign agents for procuring export orders. The assessee paid commission to non-resident agents outside...

TDS liability u/s 195 - transfer of immovable property by the non-residents to resident - all the three non-residents have filed their return of income in India for the...

Quick Updates: