Applicability of TDS on commission to foreign agents paid outside india.

Applicability of TDS on commission to foreign agents paid outside india. https://www.taxtmi.com/forum/issue?id=1949 Commission payments to foreign agents are not subject to tax deduction at source where the agents do not have a permanent establishment in India, and Form 15CB should indicate a nil withholding rate. Administrative rulings may have limited applicability to parties, while judicial decisions on analogous facts can carry persuasive weight when assessing withholding obligations. en-us Tue, 25 May 2010 19:09:33 +0530 Thu, 23 Jan 2025 15:58:35 +0530 TaxTMI RSS Generator Applicability of TDS on commission to foreign agents paid outside india. https://www.taxtmi.com/forum/issue?id=1949 Commission payments to foreign agents are not subject to tax deduction at source where the agents do not have a permanent establishment in India, and Form 15CB should indicate a nil withholding rate. Administrative rulings may have limited applicability to parties, while judicial decisions on analogous facts can carry persuasive weight when assessing withholding obligations. Discussion-Forum Income Tax Tue, 25 May 2010 19:09:33 +0530 https://www.taxtmi.com/forum/issue?id=1949