Tds on nr

Gaurav (MBA) (144 Points)

10 December 2013  

Dear All,

One of my client is exporter and now has to remit the sum to the NR.

The remittance is for the Commission on Sale. The NR work is to provide only the leads and thereafter the approach and sale closure is done by the Indian Company only. So, the commision is calculated on the fixed percentage of Sale Closed from the leads.

Now, the question arises is whether  the remittance of such amount shall be deemed as income accured in India? Given the fact that such NR has no agent/ offices in India.

Thanking you,