Alowable of Technical fees, amount paid to Non Resident

This query is : Resolved

CA. Prem Niwas (Querist)
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10 December 2009 Dear expert
Plz clarify the allowable of Technical fees if the deductee has not deducted TDS on Payments of technical fees 2008-2009 and same deduction is not claim but the assessee has deposited TDS(C.Govt.) without deduting TDS,the assesee Can claim such disallowed expenses earlir in 2009-10 ?

Further if the assessee deposited TDS without deducting in 2008-09 can claim such expenses?

Reena Pranav Mishra

Reena Pranav Mishra (Expert)
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10 December 2009 Yes. The assessee can claim such expenses in the year he has deposited the TDS in treasury account of Central Government.

Sunil

Sunil (Expert)
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10 December 2009 The TDS should be deposited grossed up. If tax rate is 20%, then deposit 25% of Invoice value if full payment has been given to the party.