TDS u/s 195 - services rendered by the non-resident agent can at ...
Non-resident agent services exempt from TDS u/s 195; no liability u/s 9 for export commitments.
February 5, 2019
Case Laws Income Tax AT
TDS u/s 195 - services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of “fees for technical services” - Section 9 is not applicable - No TDS liability.
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