Tax Deduction u/s 195 Not Required for Foreign Agent Commission Not Taxable in India.

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....TDS u/s 195 - The responsibility of deducting tax at source from the remittances of the commission to the foreign agent would arise only when such commission is taxable in India in the hands of the recipient. The income of the recipient in the form of commission received from assessee was not chargeable to tax in India. - AT....