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    <title>No TDS on Commissions Paid to Non-Resident Agents Without PE in India u/s 195.</title>
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    <description>TDS u/s 195 - payments made to non-residents - tds liability - the commission were paid to such non-resident agents in respect of all the services rendered by them related to the export made by the assessee outside India - there is no PE in India - No TDS liability.</description>
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