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21 March 2011 sec 40(a)(iii):- TDS on salary payable outside india or to a resident.

in this section two condition are conditon for disallowance of this expense. i.e. conditions are 1) TDS has been deducted and 2) TDS has been paid. whether both this conditions have to be fulfilled or if any one condition is fulfilled then also disallawnce is to be made.
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Jainish shah

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Jainish shah (Expert)
21 March 2011 both of the conditions must be fulfilled. otherwise expense will be disallowed
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CA. Lohith Jagadeesh

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CA. Lohith Jagadeesh (Expert)
29 March 2011 Hi,

Since the word "AND" is used both the Conditions need to be satisfied, failing which, the Disallowance provisions will be Attracted.

Thank you,

Regards
CA. LOHITH.J
B.Com,ACA,CS,(ICWA),SAPM Hons,ITF Hons
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