Non-resident agent services exempt from TDS u/s 195; no liability u/s 9 for export commitments. https://www.taxtmi.com/highlights?id=44335 TDS u/s 195 - services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of “fees for technical services” - Section 9 is not applicable - No TDS liability. en-us Tue, 05 Feb 2019 13:39:27 +0530 Tue, 05 Feb 2019 13:39:27 +0530 TaxTMI RSS Generator Non-resident agent services exempt from TDS u/s 195; no liability u/s 9 for export commitments. https://www.taxtmi.com/highlights?id=44335 TDS u/s 195 - services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of “fees for technical services” - Section 9 is not applicable - No TDS liability. Highlights Income Tax Tue, 05 Feb 2019 13:39:27 +0530 https://www.taxtmi.com/highlights?id=44335