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Income Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Export commission payable to non-resident agents – No doubt the ...


Non-resident agent commissions taxable in India; TDS required as commission right arises upon order execution in India.

February 27, 2012

Case Laws     Income Tax     AAR

Export commission payable to non-resident agents – No doubt the agents rendered services abroad and have solicited orders, but the right to receive the commission arises in India when the order is executed by the applicant in India. - Taxable in India - TDS liable to be deducted. - AAR

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