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Income Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

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

Income Tax

October 23, 2020

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

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