Tds on commission to nri

In this case,it is Indian Income to Non resident which is taxable as per IT act,1956.But if no part of his (NRI) income arise in india,no need to deduct T.D.S.For this purpose he should obtain Certificate for Low or NIL deduction from Assessing officer u/s 197 of Income tax act.For this purpose non resident should apply in Form 15C or 15D(as case may be) and get certificate from A.O and issue to Company then company is relieved to deduct T.D.S.Please intimate me if you get clarified and it is resolved so that i can correct my assertions

The important thing to check here is whether the amt paid to the non-resident is taxable in India.?

If that amount is taxable in India, then as per sec 195 of the income tax act, tax should be deducted at source.

Since the services are rendered outside India, no part of his income accrues or deem to accrue or arise or deem to arise in India. Mere payment of commission from India doesn't mean that it arises in India. 

Further, the agent does not have a PE in India. So as per sec 9(1)(i), it wont be included in the total income of the agent.

Therefore, tax need not be deducted at source while paying commission to Non-residents.

There are many case laws supporting this view