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 ?

[DR.MARIAPPAN GOVINDARAJAN]

In my view TDS is to be done and note in the respective form.

AI Summary

TDS on cross-border commission: deduction required and payer must record it in the applicable payment declaration form. TDS is required on commission payments to an agent in Pakistan, and the payer should note the deduction in the respective payment/declaration form, reflecting the payer's withholding obligation and related administrative compliance.