03 April 2009
if a sum of amount is paid to a non resident person as brokerage or commission & if such amount exceeds the limit, is TDS applicable on it? even if Double Taxation Treaty is Signed?
04 April 2009
If double taxation treaty is singed then you check whehter the brokerage or commission is taxable or exempt. If it is exempt then tds need not be deducted. If it is taxable then tds has to be deducted as per the agreed tax as per double taxation agreeement.