Sec-40 of income tax

Section 40 not apply for Salary. section 40(3) says only regarding salary payment to non-residents not for all.

OM SAI SRI SAI JAI JAI SAI

 DEAR  Dintakurthi Tirumala

PLEASE READ THE LANGUAGE OF CLAUSE sec-40  carefully and notice the words i highlighted

Mr. Deepak Kumar srivastava I clearly under stand the section for not your case i really faced at my articleship for this i fight with my employer and won. I think  you couldn't understanding the both sections and difference between. However as per my knowledge i answered to you i couldn't help you through replies. However wait for some other opinions or decisions. If i right then get clear explanation for the experts of your friends. I am sorry if i heart you. Thank You

OM SAI SRI SAI JAI JAI SAI

IT  IS APPRECIABLE THAT U HAVE  REPLIED

TDS IS DEDUCTIBLE ON SALARIES UNDER  Chapter XVII-B SEC-192 

DUE DATE OF DEPOSIT SUCH TDS AS PER SEC-200(1) IS PRESCRIBED UNDER RULES FRAMED WHICH ARE AS UNDER:-

Notification No. 41/2010 [F.No. 142/27/2009-SO(TPL)], dated 31-5-2010

S.O. 1261(E).- In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1.  (1) These rules may be called the Income-tax (6th Amendment) Rules, 2010.

(2) They shall come into force on the 1st day of April, 2010.

2. In the Income-tax Rules, 1962, -

(a) for rules 30, 31, 31A and 31 AA the following rules shall be substituted, namely:-

“Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.

30.

(1) All sums deducted in accordance with the provisions of Chapter XVII-B by an office of the Government shall be paid to the credit of the Central Government -

(a) on the same day where the tax is paid without production of an income-tax challan; and

(b) on or before seven days from the end of the month in which the deduction is made or income-tax is due under sub-section (1A) of section 192, where tax is paid accompanied by an income-tax challan.

(2) All sums deducted in accordance with the provisions of Chapter XVII-B by deductors other than an office of the Government shall be paid to the credit of the Central Government -

(a)   on or before 30^th day of April where the income or amount is credited or paid in the month of March; and

(b)  in any other case, on or before seven days from the end of the month in which-

(i)         the deduction is made; or

(ii)        income-tax is due under sub-section (1A) of section 192.

(3)  Notwithstanding anything contained in sub-rule (2), in special cases, the Assessing Officer may, with the prior approval of the Joint Commissioner, permit quarterly payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year specified to in column (2) of the Table below by the date referred to in column (3) of the said Table:-

Table

HENCE TDS  DEDUCTED SALARY WHICH IS PAID IN MARCH SOULD BE DEPSITED ON OR BEFORE 30 APRIL

AS PER SECTION 40(a)(1)  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 : ------- shall be disallowed in the year in which such other sum incurred

my question is why salary shall not be included in other sum chargeable under this act

IF U HAVE ANY REASON  IN SUPPORT OF UR  ANSWER PLEASE PROVIDE ME e.g case law, notification, circular etc.

MY OPINION:-

HOWEVER I HAVE NOTED THAT POVISION FOR  SPECIFIC INCOME OR EXPENDITURES  PREVAIL OVER GENERAL PROVISION

BECAUSE SEC-40(a)(1) IS A GENAERAL PROVISION

WHEREAS SEC-40(3) IS A SPECIFIC PROVISION ONLY FOR SALARY

THEREFORE  SEC-40(3) ShaLL HAVE UPPERHAND

WAITING FOR REPLY

Hi, This is Sriram,  Could you please clear off my doubt in time and mode of payment for government deductor with production of challan for the financial year 2009-10....However if you have any case laws please prescribe for me.