https://www.taxtmi.com/circulars?id=2903 No tax deduction at source is required where payments of export commission and related charges are made to non-resident agents who render services wholly outside India, because such income does not arise in India and payments remitted abroad are not treated as received in India; therefore those payments are allowable expenditure and need not be disallowed under the withholding-linked disallowance rule. en-us Mon, 07 Feb 2000 00:00:00 +0530 Wed, 21 Feb 2024 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2903 No tax deduction at source is required where payments of export commission and related charges are made to non-resident agents who render services wholly outside India, because such income does not arise in India and payments remitted abroad are not treated as received in India; therefore those payments are allowable expenditure and need not be disallowed under the withholding-linked disallowance rule. Circulars Income Tax Mon, 07 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2903