Its always been a question whether to deduct the TDS on  remittance of Commission to Foreign agent. For making it simple lets consider the following case study.

Case 1

Foreign agent have permanent establishment in India (or do not have no PE certificate) TDS required to be deducted.

Case 2

Foreign agent has rended his services/ part of his services in India or get payment in India, TDS required to be deducted.

Case 3

Foreign agent has rended his services outside India and Commission received by him outside India and He don’t have any permanent establishment in India then his income can’t be considered Indian Income hence no Tax is required to be deducted.

Case 4

Foreign agent has rended his services outside India and Commission received by him outside India and He don’t have any permanent establishment in India also he doesn’t possess No PE Certificate but he has provided his Full Contact Number, Tax Residency Certificate, His Full Address then also his income can’t be considered Indian Income hence no Tax is required to be deducted.