06 March 2011
1)As per section 40(a)(iii),if the salary is paid out side india or to a non resident and if income tax is not deducted thereon, such salary will be disallowed while computing PGBP. 2)Salary paid to resident employees in India in cash is allowed as a deduction while calculating PGBP in those cases covered under rule 6DD(i) of the Income tax Rules,1962.