https://www.taxtmi.com/caselaws?id=473030 Section 195 of the Income-tax Act requires tax deduction from payments to non-residents only when the income is chargeable to tax in India. Receipt, accrual or deemed accrual in India is relevant to chargeability. Where foreign agents provide services abroad, have no business connection or establishment in India, and receive commission abroad, the commission is not chargeable to tax in India. No tax deduction or consequential tax demand and interest arise. en-us Thu, 19 Feb 2015 00:00:00 +0530 Mon, 02 Nov 2026 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473030 Section 195 of the Income-tax Act requires tax deduction from payments to non-residents only when the income is chargeable to tax in India. Receipt, accrual or deemed accrual in India is relevant to chargeability. Where foreign agents provide services abroad, have no business connection or establishment in India, and receive commission abroad, the commission is not chargeable to tax in India. No tax deduction or consequential tax demand and interest arise. Case-Laws Income Tax Thu, 19 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473030