Tds applicable or not

AS per section 9 and relevant provisions of section 5 ,any income deemed to accrue or arise in india is taxable

1. as per your facts the china company is selling goods in china and the commission is being paid outside india

2. there is no business connection also as per your facts,coz china company is not carrying any operations in india

3. there is no question of section 195 as there is no nexus at all...

it is purely a business recipt for china..for tht business connection must be dere which is clearly absent in your case

therefore no need to deduct TDS 

regards

sripal jain

unfortunately there is no case alw regrding this but relevant circulars were issued bt tht is also being withdrawn...bt im very sure this transation is not taxable..so lets wait for others opinion