https://www.taxtmi.com/forum/issue?id=3317 TDS on payments to a nonresident agent applies only if the income is taxable in India-i.e., received or deemed received in India or accruing or arising (or deemed so) in India. If the agent has no permanent establishment, services are performed outside India and payment is remitted abroad through banking channels, such receipts generally do not meet the chargeability tests and ordinarily would not require TDS. Withdrawn departmental guidance creates uncertainty; an application to tax authorities and expert advice is advisable. Direct deduction by the buyer is restricted by the central bank master circular. en-us Thu, 25 Aug 2011 18:03:49 +0530 Thu, 23 Jan 2025 15:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3317 TDS on payments to a nonresident agent applies only if the income is taxable in India-i.e., received or deemed received in India or accruing or arising (or deemed so) in India. If the agent has no permanent establishment, services are performed outside India and payment is remitted abroad through banking channels, such receipts generally do not meet the chargeability tests and ordinarily would not require TDS. Withdrawn departmental guidance creates uncertainty; an application to tax authorities and expert advice is advisable. Direct deduction by the buyer is restricted by the central bank master circular. Discussion-Forum Income Tax Thu, 25 Aug 2011 18:03:49 +0530 https://www.taxtmi.com/forum/issue?id=3317