tdson commission to forign recruitment agent

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IS TDS deductible on commission paid to non resident overses company for assisting in recruiting employee from forign country

AI Summary

Withholding tax on cross-border recruitment commission may depend on where services are performed and tax residence. Whether tax must be withheld on a commission paid to a non-resident overseas company for assisting in recruiting employees abroad depends on characterisation of the payment as service income, the situs/source of the services performed, and applicable domestic withholding obligations and reliefs.