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Tds on payment of commission to other country citizen

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(Querist)
26 November 2013 D/Expert, I have audited turnover. during this year i have payment commission 1 lac on sale to other than indian. should i have make tds or not? what is provision?
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
26 November 2013 if tds is paid to non resident then sec 195 shall apply.

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