TDS u/s 195

[Arif Kathiria]

Our One of Client wants to Pay commission on Sales to his agent situated at Pakistan, is there any requirements to issue 15 CACB ?? or else we need to deduct TDS ? If yes at what Rate ?

AI Summary

Guidance on Paying Commission to Pakistan-Based Agent: Deduct TDS and Issue Form 15CA/CB for Compliance. A client intends to pay a sales commission to an agent based in Pakistan and seeks guidance on whether issuing Form 15CA/CB is necessary or if Tax Deducted at Source (TDS) should be applied. The response suggests that TDS should be deducted and noted in the respective form, implying compliance with tax regulations for international transactions.