TDS on COMMISSION

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EXPORT COMMISSION PAID TO FOREIGN AGENT,
IS TDS APPLICABLE????
Replies (9)
u/s 194 H any person other than INDIVIDUAL OR HUF who is responsible for paying commission or brokerage to a RESIDENT shall deduct TDS @ 5% if amount paid during Financial year exceeds 15,000.
In my view TDS need not be deducted.
Correct,but jitendra sir not mentioned who is payer and residence of payee.
Sir, payer is an indian company situated in India and payee from African Country
No TDS deduction because payment made to NON RESIDENT.
Section??
Section 194 H Commission or brokerage
But as per sec 194 H TDS is deducted if commission is greater than 15%
Non-resident Co. is exempted??


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