Tds on export commission

This query is : Resolved 

16 March 2012 My client exported goods to Nigeria and want to pay commission to agent who provided his service to got export order and residing in Nigeria.Whether TDS applicable on that amount or not?. any notification/recent case law?.

Thanks in advance

17 March 2012 No tds in case of payment to export agent as his income is not accrued and arised and received in india


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