Section 40(a)(i) - Non-compliance of provisions of TDS where payment is made to Non-Resident

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..... for technical services or any other sum (other than salary) chargeable under Income Tax Act and the sums must be taxable in the hands of the recipient under the Income tax Act. The aforesaid sum is paid/ payable outside India to a non-resident or a foreign company, and in India to a non-resident or a foreign company and tax is deductible at source on the aforesaid payments under chapter XVII-B . .....

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..... on any such sum but is not deemed to be an assessee in default under the first proviso to section 201(1) , then, for the purposes of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income by the payee. When Recipient has paid tax The amended first proviso to section 201(1) provides as under: Any person, includin .....

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