Foreign Agent Commission Not Taxable in India; No TDS Deduction Needed u/s 195 of Income Tax Act.

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....TDS u/s 195 - Assessee paid Commission to foreign agent is not the income chargeable to tax in India. Once an income is not chargeable to tax in India then the question of deducting TDS under the provision u/s 195 of the Act does not arise. - AT....