Tds on non-resident foreign comission agent

PRATEEK (proprietor) (30 Points)

05 June 2013  

TDS on Non-resident Foreign Export Comission Agent

Whether we have to deduct T.D.S. from the payment of comission made to an Export comission agent who is a Non resident.
The comission has no office located in india and provides all the services outside India.

Please give reference of sections and case laws in your replies. Also attach links to the websites where you find them.

Thank You

- CA Prateek Jain
(Ahmedabad)