https://www.taxtmi.com/forum/issue?id=119796 TDS can apply to commission paid to a non-resident for import-related services if the payment is taxable as fees for technical services or income from business or profession, and is therefore subject to withholding under Section 195 unless exempt. Import commission is generally treated differently from export commission, which commonly attracts TDS exemption. The applicable withholding rate depends on the payment's legal character and any relief under the India-Brazil DTAA, so the DTAA should be examined for reduced rates or exemptions. en-us Fri, 28 Mar 2025 16:09:34 +0530 Sat, 29 Mar 2025 22:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119796 TDS can apply to commission paid to a non-resident for import-related services if the payment is taxable as fees for technical services or income from business or profession, and is therefore subject to withholding under Section 195 unless exempt. Import commission is generally treated differently from export commission, which commonly attracts TDS exemption. The applicable withholding rate depends on the payment's legal character and any relief under the India-Brazil DTAA, so the DTAA should be examined for reduced rates or exemptions. Discussion-Forum Income Tax Fri, 28 Mar 2025 16:09:34 +0530 https://www.taxtmi.com/forum/issue?id=119796