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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Addition u/s 40(a)(ia) - non deduction of tds - payments to ...

Income Tax

February 20, 2021

Addition u/s 40(a)(ia) - non deduction of tds - payments to non-resident for purchase of software prior to 15.10.2011 cannot be disallowed u/s.40(a)(ia) of the Act for non deduction of tax at source as on the date of payment to non-resident, there was no such obligation. - AT

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