Dear All, if
Commission Income of a non resident for securing export orders for a resident will not be taxable in India on the following facts:
- Non resident operate his business activities outside India.
- Commission paid is in relation to services provided outside India.
- Commission remitted to him directly outside India.
- Agent do not have any permanent establishment or permanent business place in India.
Based on the above facts no income of the non resident will be taxable in india and not liable to TDS as well, even if Non resident commission agent is dose not have PAN in India as sec 206 AA is applicable where tax is deductible under this act. Request you to pls advise if i am wrong.
thanks
CAclubindia
