Fwd: [News] Income—Accrual—Salary accrued to non-resident seafarer for services rendered outside India credited in NRO account
Section 40a (ia) contemplates disallowance only where tax has not been deducted or where, after deduction, it is not paid.
Applicability of Tax deduction at source u/s nder section 194C in respect of payment made to dealers for providing services to ultimate customers in lieu of free service coupons surrendered by them
Employees’ contribution to EPF and ESIC deposited beyond the due date prescribed under section 36(1)(va) would not be eligible for deduction even if deposited before the due date of filing the return of income tax under section 139(1): Madras High Court