https://www.taxtmi.com/highlights?id=41185 Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to non-resident - the sum is commission and the word commission is not specifically mentioned in Section 40(a) - No addition can be made u/s 40(a) for non-dedcution of TDS on commission paid to non-resident. en-us Mon, 03 Sep 2018 12:43:08 +0530 Mon, 03 Sep 2018 12:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41185 Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to non-resident - the sum is commission and the word commission is not specifically mentioned in Section 40(a) - No addition can be made u/s 40(a) for non-dedcution of TDS on commission paid to non-resident. Highlights Income Tax Mon, 03 Sep 2018 12:43:08 +0530 https://www.taxtmi.com/highlights?id=41185