Normally export commission is not chargeable to tax in india unless services are technical or specialised in nature and go beyond mere order collection. If they are held taxable then TDS is required as in the the absence of deduction the expenditure is inadmissible.
However vide 29ITR (Trib) 263 the bench ruled that a non resident could be made subject to tax in india on export commission because of being a director in the payer company. The bench ruled that by being a director he shall be taken to have a fixed base in India.
In this case there is also reference to varied services rendered by the agent besides securing orders which r commonly found in most.