Tds for Commission paid to outside india

[sathish kumar]

Dear Sirs commission paid outsideindia is liable to Deduct TDS . Foreign Agent has PE in india . Please mention the relavant circulars or references. thank you,

AI Summary

Consult Income Tax Officer for TDS Rate on Commission to Foreign Agent with Indian PE; Avoid Unilateral CA Decisions A query was raised regarding the tax deduction at source (TDS) for commission paid to a foreign agent with a permanent establishment (PE) in India. The response suggests that either the payer or the foreign agent should consult the Income Tax Officer (ITO) to determine the appropriate TDS rate. It advises against a Chartered Accountant independently determining the tax rate or issuing Form 15CB without proper authorization.