#section 40(a)(ia)
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710 articlesIncome Tax

Income Tax
Section 194C amendments & important judgements on section 40(a)(ia)
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No TDS on commission to Agents outside India if such agent pays income after deduction of commission
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Section 194A TDS not applicable if amount was below threshold limit
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In absence of any contract or sub-contract work by Joint Venture to its members, Section 194C not applicable
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Section 40(a)(ia) disallowance for payment made to Non resident shipping companies – Draft submission
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No section 40(a)(ia) disallowance on cost sharing reimbursements without TDS deduction
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No Section 194C TDS on Hire Charges if not satisfies threshold limit of Rs. 20000
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Surrogacy charges paid to surrogate mothers not liable to TDS u/s 194J & liable to TDS U/s. 194C
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No tax to be deducted on License Fee paid to Foreign Entities
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TDS not deductible on Reimbursement without any Profit Element
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Form 26A – Why, What and How
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TDS not deductible on Fee to Offshore CA Firm having no PE in India for return filing services
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TDS not deductible on Amounts paid to non-resident manufacturers for resale/use of computer software
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