30 August 2010
Dear sir I heard that when a person is making Commission to a Non Resident Indian is responsible for deduction of TDS if the payment exceeds Rs.2500.
Suppose the payer of this commossion is a proprietor and he is not subject TAX AUDIT u/s 44AB then how this provission is applicable ??????
31 August 2010
Pl see section 195 of the Income tax act,1961 and the DTAA ,if any, with that foreign country. Restrictions as in Para 2 of the query do not apply to section 195.