TaxTMI 
TaxTMI 
Is TDS applicable on commission paid to a non resident from Brazil for the goods imported in India through him ? and at what rate ?
commission for exports to non resident is exempt but what about commission paid for import of goods.
TDS on commission paid for import of goods
28 Mar 2025 
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TDS on commission to non-residents may apply under Section 195; review the DTAA for reduced or exempt rates.
TDS can apply to commission paid to a non-resident for import-related services if the payment is taxable as fees for technical services or income from business or profession, and is therefore subject to withholding under Section 195 unless exempt. Import commission is generally treated differently from export commission, which commonly attracts TDS exemption. The applicable withholding rate depends on the payment's legal character and any relief under the India-Brazil DTAA, so the DTAA should be examined for reduced rates or exemptions. (AI Summary)
TDS can apply to commission paid to a non-resident for import-related services if the payment is taxable as fees for technical services or income from business or profession, and is therefore subject to withholding under Section 195 unless exempt. Import commission is generally treated differently from export commission, which commonly attracts TDS exemption. The applicable withholding rate depends on the payment's legal character and any relief under the India-Brazil DTAA, so the DTAA should be examined for reduced rates or exemptions. (AI Summary)