Section 195 Exemption: Commission Payments to Non-Resident Indians Not Taxable, No Disallowance u/s 40(a)(i.

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....TDS - the provisions of section 195 would not be applicable to the commission payments made by the assessee to non-resident Indians, as such income is not chargeable to tax under the provisions of the Act. Consequently, disallowance made under section 40(a)(i) would also not survive. - AT....