https://www.taxtmi.com/forum/issue?id=119862 TDS on a payment to a non resident for import of goods is governed by whether the sum is chargeable to tax in India. Purchase-related withholding aimed at resident sellers does not apply to non residents. A pure import payment for tangible goods, with title transfer outside India and source of income outside India, is not taxable in India and therefore does not trigger withholding under the non resident withholding rule. Maintain commercial and shipping documentation to evidence the non taxable character of the remittance and comply with remittance filing procedures where required. en-us Fri, 11 Apr 2025 10:05:30 +0530 Tue, 15 Apr 2025 09:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119862 TDS on a payment to a non resident for import of goods is governed by whether the sum is chargeable to tax in India. Purchase-related withholding aimed at resident sellers does not apply to non residents. A pure import payment for tangible goods, with title transfer outside India and source of income outside India, is not taxable in India and therefore does not trigger withholding under the non resident withholding rule. Maintain commercial and shipping documentation to evidence the non taxable character of the remittance and comply with remittance filing procedures where required. Discussion-Forum Income Tax Fri, 11 Apr 2025 10:05:30 +0530 https://www.taxtmi.com/forum/issue?id=119862