Disallowance for non-deduction of TDS on non-resident payments is restricted to 30% under DTAA non-discrimination clause
Disallowance for non-deduction of TDS on non-resident payments is restricted to 30% under DTAA non-discrimination clause Disallowance for non-deduction of TDS on non-resident payments is restricted to 30% under DTAA non-discrimination clause Issue Whether disallowance under Section 40(a)(i) for payments made to non-residents without TDS should be restricted to 30% (at par with resident payments… Read More »