https://www.taxtmi.com/highlights?id=41976 TDS u/s 195 - when a non-resident agent operates outside the country no part of his income arises in India and since payment is remitted directly abroad and merely because an entry in the books of accounts of the assessee is made, it did not mean that non-resident has received any payment in India en-us Thu, 11 Oct 2018 09:14:46 +0530 Thu, 11 Oct 2018 09:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41976 TDS u/s 195 - when a non-resident agent operates outside the country no part of his income arises in India and since payment is remitted directly abroad and merely because an entry in the books of accounts of the assessee is made, it did not mean that non-resident has received any payment in India Highlights Income Tax Thu, 11 Oct 2018 09:14:46 +0530 https://www.taxtmi.com/highlights?id=41976