TDS on commission

This query is : Resolved

R SRIDHAR (Querist)
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17 October 2008 Dear sir,

Whether TDS has to be deducted in the payment of Commission to a Foreign Agent. If yes what is the rate to deduct? Can you please reply imedtly.

Taxguy

Taxguy (Expert)
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17 October 2008 Lot depends on where the service was provided in India or abroad.

If the deductible it will under section 195.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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17 October 2008 If foreign agent is non resident section 195 attracts subject to DTAA,if any,with that country.
If foreign agent is resident section 194 H attracts.

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