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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

TDS u/s 195 - commission paid to non-resident - in absence of ...


Non-Resident Commission Not Taxable in India Without Business Connection or Permanent Establishment u/s 195.

October 25, 2018

Case Laws     Income Tax     AT

TDS u/s 195 - commission paid to non-resident - in absence of any business connection or source of income and consequently any permanent establishment in India, the said income in the hands of the foreign agent is not taxable in India

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