We are a manufacturing Co. & we got an order for export from our agent. For which we have to pay commission of USD 30000.00 to our agent for procurement of order for us. The Agent is non -resident.
Please let us know whether the TDS will attract & if yes please confirm the rate of TDS.
24 April 2013
Sales commission is not a fees for technical services hence no TDS is applicable.- Eon Technology P Ltd vs DCIT (2011) 11 Taxxmann 53 Del