No TDS on Overseas Agent Commissions: Order-Specific Fees Exempt u/s 195 and 40(a)(i) of Income Tax Act.

TDS u/s 195 - tds laibility on commission charges to overseas agents - it is apparent that fees for technical services does not contemplate commission which is order specific and computable at a small percentage of the order value - No TDS liability - No addition u/s 40(a)(i) .....

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