About section 40(a)i
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
03 April 2012
KINDLY TELL ME ABOUT PROVISION laid down UNDER SECTION-40(a)i(i.e. related to DISALLWANCE of expense for non resident assessee.
04 April 2012
TDS is required to be deducted on payment of interest, royalty, fees for technical services or any other sum taxable.
In the following cases, such payment shall be diasllowed.
1. If TDS is not deducted.
2. If it has been deducted but not paid during the year.
Such an expense shall be allowed in the year in which such sum is deducted or in case of (2), in the year in which it is deposited.
In the following cases, such payment shall be diasllowed.
1. If TDS is not deducted.
2. If it has been deducted but not paid during the year.
Such an expense shall be allowed in the year in which such sum is deducted or in case of (2), in the year in which it is deposited.
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Querist : Anonymous
Querist :
Anonymous
(Querist)
09 April 2012
thanks....
12 April 2012
You are welcome.
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