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Section 40(a)(ia) Disallowance Inapplicable: No TDS Needed on Commission to Foreign Agents for Services Rendered Abroad.

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....Disallowance u/s 40(a)(ia) - commission paid to foreign agents from India - All services are rendered abroad - When the payment made by the assessee to the overseas agent is not income chargeable to tax in India then there was no obligation on assessee to deduct TDS u/s 195 - disallowance u/s 40(a)(ia) not attracted....