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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