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TDS u/s 195 - Since the commission has been paid to nonresident agents for services rendered outside India and the same is not chargeable to tax in India under the Act - Since there is no TDS liability, no disallowance u/s 40(a)(i) can be made.
TDS u/s 195 - Since the commission has been paid to nonresident agents for services rendered outside India and the same is not chargeable to tax in India under the Act - Since there is no TDS liability, no disallowance u/s 40(a)(i) can be made.
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