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

Income Tax - Profit and Gains of Business or Profession - 49 - SEC - 40(a)(i): NON-COMPLIANCE OF PROVISIONS OF TDS WHERE PAYMENT IS MADE TO NON-RESIDENT Disallowance under section 40(a)(i) shall be attracted if: Condition 1: The amount paid or payable is interest, royalty, fees for technical services or any other sum (other than salary) chargeable under Income Tax Act. The aforesaid sums must be taxable in the hands of the recipient under the I.T. Act. Condition 2: The aforesaid sum is paid/ pay .....

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