Sec-40 of income tax

READ CARE FULLY THE LANGUAGE OF SEC-40(a) THEN ANSWER MY QUERY

BARE ACT SEC-40(a) any interest (not being interest on a loan issued for public subscripttion before the 1st day of April, 1938), royalty, fees for technical services or other sum chargeable under this Act, which is payable,—
(A) outside India; or
(B) in India to a non-resident, not being a company or to a foreign company,
on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid during the previous year, or in the subsequent year before the expiry of the time prescribed under sub-section (1) of section 200 :
Provided that where in respect of any such sum, tax has been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid.



MY QUERY IS THAT :-
AS PER THIS PROVISION
OTHER SUM CHARGEABLE TO INCOME TAX SHALL BE DISALLOWED if conditions of this clause satisfied

NOW THE QUESTION IS WHETHER INCOME CHARGEABLE UNDER THE HEAD SALARIES COVERED BY THIS CLAUSE

IF YES THEN READ SEC-40(3):-
any payment which is chargeable under the head “Salaries”, if it is payable—
(A) outside India; or
(B) to a non-resident,
and if the tax has not been paid thereon nor deducted therefrom under Chapter XVII-B;]


NOW AFTER COMBINED READING DECIDE THE CONCLUSION