Circular - No applicability of TDS

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ircular - No applicability of TDS<br> Query (Issue) Started By: - excise scl Dated:- 7-1-2010 Last Reply Date:- 9-1-2010 Income Tax<br>Got 1 Reply<br>Income Tax<br>Ref to reply form Mr Jain dtd 1/1/1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0 that no TDS to be deducted on commissions to parties who are having office in India. Please confirm circular no and SC ruling on the same. Reply By Rama Krishana: The Reply: You may read the sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 9(1)(i) - explanation 1(b) which is run as, "(b) in the case of a non-resident, no income shall be deemed to accrue or arise in India to him through or from operations which are confined to the purc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hase of goods in India for the purpose of export ;" Therefore, the view of Mr. Jain was correct. Basic provision of Income Tax Act, 1961 clears the situation itself.<br> Discussion Forum - Knowledge S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....haring ....