No TDS on commission paid outside India for services received outside India by Non-Residents

Effecting deduction at source one of the aspects to be examined is whether such income is taxable in terms of Income Tax Act

Brief:

The commission earned by the non-resident agent who carried on the business of selling Indian goods outside India, cannot be said have deemed to be, income which has accrued and/or arisen in India & therefore no occasion to deduct tax at source in respect of the payment made to the non-resident agent

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