Tds on commission paid to a non resident

This query is : Resolved

Lakshmi (Querist)
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04 March 2014 Hello All

Can any one please provide me the details of TDS applicable on the commission paid to a non resident from India (in INR) for providing the services outside India

Thanks in advance
Thank you

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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04 March 2014 Commission ,paid to a foreign citizen who gives services in his own country and does not have a permanent establishment in India ,does not form part of his income which arises in India. Since the payment is remitted directly to him abroad, such commission income is not liable to be taxed in India, and accordingly, no TDS need be deducted on such commission payment.

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