No TDS on Export Commission to Non-Residents Without Indian Establishment; No Disallowance Per Section 40(a)(ia).

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Full Text of the Document

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....TDS u/s 195 - export commission paid to foreign parties - the payment of commission are made to non-resident overseas agents who have no PE or business activities in India and the services are also rendered outside India as such no income is arising to the non-resident commission agent in India and as such no TDS is deductible u/s 194-H - no TDS and no disallowance u/s 40(a)(ia)....