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Non deduction of TDS - provisions of section 40(a)(ia) of the Act can be invoked only for the purposes of computing the income under the head "business income". Since the income is not computed under this head, the provisions of section 40(a)(ia) of the Act cannot be invoked - Tri

Income Tax - Non deduction of TDS - provisions of section 40(a)(ia) of the Act can be invoked only for the purposes of computing the income under the head business income . Since the income is not computed under this head, the provisions of section 40(a)(ia) of the Act cannot be invoked - Tri - TMI Updates - Highlights .....

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