ITAT Rules No TDS on Commission Paid to Overseas Agent for Procuring Export Orders :

ITAT Rules No TDS on Commission Paid to Overseas Agent for Procuring Export Orders

The Income Tax Appellate Tribunal (ITAT) Delhi has held that commission paid to a non-resident overseas agent for procuring export orders and coordinating payment collections is not taxable in India.

ITAT Deletes Disallowance u/s 40(a)(ia)

authorSaimadateJul 1, 2026
Last update on Jul 1, 2026
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ITAT Rules No TDS on Commission Paid to Overseas Agent for Procuring Export Orders

The Income Tax Appellate Tribunal (ITAT) Delhi has held that commission paid to a non-resident overseas agent for procuring export orders and coordinating payment collections is not taxable in India.

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Saima

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Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
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