Expenses disallowed to residents & non-residents without TDS

Hi i am NIRAV, student of BCom,

Can anyone help me for which expenses are disallowed to residents & non-residents without TDS in DIRECT tax

Replies (8)

Dear Nirav,

ALL THOSE EXPENSES ON WHICH TDS IS REQUIRED TO BE DEUCTED WILL NOT BE ALLOWED AS DEDUCTION UNLESS TAX HAVE BEEN DEDUCTED & DEPOSITED WITH THE GOVERNMENT..

FOR KIND OF EXPENSES:- REFER SEC 192 to SEC 195

@ thanks Mr Amir for ur reply

is expenses disallowed same for residetns & non residents

and where i will get the info on sec 192 n 195, is it provided on this site

There is no separate list of payments for residents or non residents...

But TDS deduction in case of Non residents is governed by Sec 195 & Doubble Taxation Avoidance Agreements...

Ya u can get the info the www.incometax.gov.in

 

also can anyone help me for 

Capital gain in case of depriciable assets

hi nirav pl refer se 45 to section 54 of income tax act 1961 and yes for tds u hv to refer sections as provided by amir,u just vist to www.incometaxindia.gov.in click on tax laws and rules section then click on income tax act u will surely find it

 please help me 

i have almost read the section 192-195 and i have not found anything written which means that such expenses are disallowed to residents & non-residents without TDS in DIRECT tax

This topic has been given to me in the college project and i am realy finding problems, so please help me

Dear Nirav,

The condition that Expenses will be allowed only on deduction of TDS is mentioned in Sec 40(a) & 40(ia)..

If anything else is required just let me know.

 thanks Mr Amir for

sec 40(a) n 40(ia), i have gone thorugh most of the part n i feel that this is what i wanted,

if there is any query or any doubt then i will let u know

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