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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

TDS u/s 195 - Since the commission has been paid to non­resident ...

Income Tax

November 6, 2018

TDS u/s 195 - Since the commission has been paid to non­resident agents for services rendered outside India and the same is not chargeable to tax in India under the Act - Since there is no TDS liability, no disallowance u/s 40(a)(i) can be made.

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