Withholding Tax on Commission Payment to Non Resident

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swasti (Querist)
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07 January 2020 A resident company is making commission payment to a Non Resident. Is there any liability of Withholding tax? The resident company has obtained the TRC (Tax Residency Certificate) of the non resident. Please suggest. Its urgent.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 January 2020 No witholding tax applicable on commission payment.

swasti

swasti (Querist)
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08 January 2020 Thanks a lot Sir for the guidance.

swasti

swasti (Querist)
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13 January 2020 Sir, we had issued Part D of Form 15CA to be submitted to bank but Bank Manager is not agreeing that TDS is not deductible. He is asking for Part C of 15CA alongwith 15CB. We explained him that Export commission to Non Resident is not liable for tax in India but he asks some reference from the Income Tax Law. How to make him understand. Kindly help.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 January 2020 Give 15CB...................

swasti

swasti (Querist)
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13 January 2020 But if TDS is not deductible, still can we give 15CB?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 January 2020 Yes give 15CB as TDS not applicable.

swasti

swasti (Querist)
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14 January 2020 Ok Sir. Thanks a lot.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 January 2020 Welcome................

Spurto Consultancy Services

Spurto Consultancy Services (Expert)
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23 January 2020 Yes, 15CB can be given even if TDS is not applicable. Mention the withholding Tax Rate as 0% and give reason for on non-deduction

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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23 January 2020 Yes go ahead as proposed.

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Withholding Tax on Commission Payment to Non Resident

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