Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

TDS liability u/s 195 - Income of non-resident agents cannot be ...

Income Tax

January 19, 2018

TDS liability u/s 195 - Income of non-resident agents cannot be considered to accrue or arise or deemed to be received in India when the services rendered by the non-residents and the agents were outside India and the commission was also payable or paid to them outside India. - AT

View Source

 


 

You may also like:

  1. The commission has been paid to non-resident outside India for services rendered outside India - where the non-resident agent operates outside India, no part of his...

  2. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  3. 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...

  4. TDS u/s 195 - Addition u/s 40(a)(ia) - no liability for deduction of tax at source arose under Section 195 in the case of mobilization and demobilization costs...

  5. Withholding of taxes u/s 195 - The recipient of commission is non-resident and had no permanent establishment in India. No income had accrued or arisen to the...

  6. TDS u/s 195 - The agent may be main client, but the law mandates that the non-resident should be the main client of the agent. Therefore, this reasoning of the Ld....

  7. Withholding Tax u/s 195 - CIT(A) examined the taxability of the non-resident under the provisions of the DTAA between India and Italy. The AO, in the Remand Report, had...

  8. TDS liability u/s 195 - transfer of immovable property by the non-residents to resident - all the three non-residents have filed their return of income in India for the...

  9. Non-deduction of TDS on the agency commission paid to non-resident agents u/s 195 - commission payments to the non-resident agents are not taxable in India as the...

  10. TDS u/s 195 - Addition u/s 40(a)(ia) - remittance made towards fee for technical services chargeable to tax u/s.9 (1)(vii) or not - in the alleged payments made by the...

 

Quick Updates:Latest Updates