banner_ad

Hi.

This query is : Resolved 
Profile Image

Profile Image

(Querist)
11 December 2013 what is sec40(a)
Profile Image

CMA Ramesh Krishnan

Profile Image

CMA Ramesh Krishnan (Expert)
11 December 2013 Sec.40(a) of income tax act dealing with disallowance due to non deduction of TDS
Profile Image

Nidhi

Profile Image

Nidhi (Expert)
11 December 2013 sec 40(a) deals with disallowance of following...

in case of any assessee-
(i) any interest,royalty,fees for technical services or other sum chargeable under this act,which is payable outside India, on which tax has not been paid or deducted shall not be allowed as an deduction...

(ii) any payment which is chargeable under the salaries, if it is paid outside India
and the tax has not been paid or deducted shall not be allowed as an deduction

(iii) any payment to a provident or other fund on which assesse has not made sufficient arrangement to deduct tax shall not be allowed as a deduction

The deduction shall be allowed in the year in which such tax has been paid.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 05 May 2026
ARTICLED ASSISTANT

JS ADVISORS

New Delhi

CA Inter

View Details
Company
04 May 2026
Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
14 May 2026
Senior Accounts Executive

Karan Gupta & Co.

New Delhi

Graduate (Any)

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
10 May 2026
Finance specialist

Right way solution

Ajmer

CA

View Details