Disallowance of Tax Deducted at Source

CA.R.S.KALRA , Last updated: 27 March 2021  
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1. What is Section 40(a)(i)? Section 40(a)(i)- Non compliance of Provisions of TDS where payment is made to Non Resident Notwithstanding anything to the contrary in sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head Profits and gain

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CA.R.S.KALRA
(C.A.)
Category Income Tax   Report

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