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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

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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