Income deemed to accrue outside India

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khushboo nangalia (Querist)
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11 December 2008 Whether commission paid on export sales paid in foreign currency abroad will be treated as income deemed to accrue outside india

Ravikumar.G

Ravikumar.G (Expert)
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12 December 2008 Commission paid to a non resident agent for rendering services outside India, such income does not accrue or arise in India u/s 5 and such payments are not taxable in India. Otherwise it is deemed to accrue or arise in India even if it is paid in foreign currency.