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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - payment of commission for export of goods - ...


No TDS on Commission Payments to Foreign Enterprises Without Indian Presence u/s 195.

September 20, 2022

Case Laws     Income Tax     AT

TDS u/s 195 - payment of commission for export of goods - payment of commission to its associated enterprises in Foreign Countries that did not have any permanent establishment in India or were not carrying on any business in India but were rendering services outside India - No TDS liability - AT

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