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Income Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Disallowance u/s 40(a)(i) - Non deduction of TDS - sales ...

Income Tax

June 26, 2023

Disallowance u/s 40(a)(i) - Non deduction of TDS - sales commission paid to agents outside of India, who are having no permanent establishment in India, in respect of services rendered outside of India and related to earning of income outside of India by the assessee cannot be subject to TDS under the Act. - AT

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