https://www.taxtmi.com/highlights?id=42499 TDS u/s 195 - Since the commission has been paid to non­resident agents for services rendered outside India and the same is not chargeable to tax in India under the Act - Since there is no TDS liability, no disallowance u/s 40(a)(i) can be made. en-us Tue, 06 Nov 2018 11:07:30 +0530 Tue, 06 Nov 2018 11:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42499 TDS u/s 195 - Since the commission has been paid to non­resident agents for services rendered outside India and the same is not chargeable to tax in India under the Act - Since there is no TDS liability, no disallowance u/s 40(a)(i) can be made. Highlights Income Tax Tue, 06 Nov 2018 11:07:30 +0530 https://www.taxtmi.com/highlights?id=42499