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Export Commission Payments Allowed: No TDS Needed u/s 195 Due to No Tax Liability in India.
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....TDS u/s 195 - Disallowing assessee’s export commission payments on account of non-deduction of TDS thereby invoking sec. 40(a)(i) - Since there is no tax liability in India on such income, there is not TDS liability u/s 195....
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