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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Disallowance u/s 40(a)(i) - TDS - commission payments to the ...

Income Tax

February 26, 2016

Disallowance u/s 40(a)(i) - TDS - commission payments to the nonresident agents are not taxable in India, as the agents are remaining outside, services are rendered abroad and payments are also made abroad.. When the transaction does not atract the provisions of Section 9 of the Act, then there is no question of applying Explanation 4 to Section 9 - HC

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