#section 195
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526 articlesIncome Tax

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No TDS on Commission to non-resident agents for procuring export orders
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No TDS u/s 195 on payment of buying agency commission to non-resident
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Referral fees to foreign concern for introducing clients is not a fee for technical services
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Section 195(1) & 40(a)(ia) talks about tax deduction where sum is chargeable to tax
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Approval of CIT (Intl. Taxation) not required for certificates U/s. 197/195 if revenue effect is less than Rs. 10 crore
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No TDS on commission payment made to overseas agents
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Section 195 TDS on payment of any other sum to a non-resident
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TDS u/s 195 cannot be deducted in case no title in goods passed from foreign suppliers to assessee outside India
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Changes in TDS provision vide Interim and Final Budget 2019
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Depreciation allowable on non-compete fees: HC
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Does Subscription Fee fall under royalty?
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Procedural & technical issues on IDS, 2016 clarified
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Fees for included services taxable only if technical knowledge made available
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