TMI BlogAmendment of section 40.X X X X Extracts X X X X X X X X Extracts X X X X ..... e (a), after sub-clause (ia), the following sub-clause shall be inserted with effect from the 1st day of June, 2016, namely:- (ib) any consideration paid or payable to a non-resident for a specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted during the previous year but paid after the due date specified in sub-section (1) of section 139, such sum shall be allowed as a deduction in computing the income of the previous year in which su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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