Section 195 TDS Not Applicable: Non-Resident Agent's Income Outside India Not Subject to Tax Deduction.

TDS u/s 195 - when a non-resident agent operates outside the country no part of his income arises in India and since payment is remitted directly abroad and merely because an entry in the books of accounts of the assessee is made, it did not mean that non-resident has received any payment in India .....

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