The Central Board of Direct Taxes has recently by its circular 7 of 2009 dt: 22nd October,2009 withdrawn its earlier circular No:23 dt: 23.7.2009, No:163 dated: 29th May,1975 and No:786 of 7.2.2000. The impact of such withdrawal is that in respect of entities who engage Non-resident agents for canvassing of overseas contacts, for export of their products and such agents who render service overseas are paid commission would become taxable.
So TAX is dedcutible rite.
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