Tax Deduction Not Required for Non-Chargeable Payments to Nonresidents: Key Ruling on Section 195 & 40(a)(ia.

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....TDS u/s 195 - disallowance u/s 40(a)(ia) of commission paid to foreign client - if a person paying interest or any other sum to a nonresident is not liable to deduct tax if such sum is not chargeable to tax under the Act....