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Tds 195

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(Querist)
21 November 2011 The case pertains to the Financial Year 2008-09, Assessment Year 2009-10

During Export Sales, an agent commission is paid (Remitted Outside India) and the agent does not have any business set up in India and moreover the agent is a Foreign National. Will TDS Liability be attracted on the Overseas Commission remitted by a Resident Indian Company
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CA Navin Jain

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CA Navin Jain (Expert)
21 November 2011 Yes, tds is applicable under sec 195
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CA. Anuj Gupta

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CA. Anuj Gupta (Expert)
21 November 2011 No TDS is not liable to be deducted. This has been confirmed in SC ruling in Toshoku Ltd. and recent delhi High Court Ruling in Eon Technology P.Ltd. .

Anuj
+91-9810106211
femaquery@gmail.com
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CA Navin Jain

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CA Navin Jain (Expert)
21 November 2011 Thanks Anuj Sir Ji.
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CA.Vinita Gupta

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CA.Vinita Gupta (Querist)
21 November 2011 Thanks Sir
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CA.Vinita Gupta

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CA.Vinita Gupta (Querist)
21 November 2011 I think Circular No.786 can be referred to
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CA. Anuj Gupta

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CA. Anuj Gupta (Expert)
22 November 2011 That circular has been withdrawn by dept.STUDY and Use the case laws provided by me.

Anuj
+91-9810106211
femaquery@gmail.com
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CA.Vinita Gupta

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CA.Vinita Gupta (Querist)
23 November 2011 Sir Please can you mail me the case laws in my email id
vinita_gupta25@yahoo.com

I would be highly obliged
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