Commission to Agent- export

TDS: Generally, no TDS is required under Section 195 if the agent is based outside India, has no PE in India, and performs services entirely offshore, as the income is not taxable in India.

FEMA: While remitting current account business expenses is permitted, a 3-year delay is significant. Check with your bank to ensure the delayed payment does not violate any specific internal guidelines or reporting requirements for export-related remittances.