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

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TDS not deductible on payments on behalf of clients as C&F Agent
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No TDS required to be deducted U/s 194H on bank guarantee commission
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Disallowance on account of Non-deduction of TDS – Section 40(a)(ia)
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No TDS on export commission to non-residents for services rendered outside India
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Disallowance U/s. 40(a)(i) on commission to foreign agents paid outside India
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Payment for delayed allotment of plot of land cannot be construed as ‘interest’
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Consequences for Non Payment or Late Payment of TDS
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TDS on fees paid for marketing service rendered outside India
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Sec. 195 No TDS deductible if sum is not chargeable to tax
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Bill discounting charges cannot be considered as Interest for TDS U/s. 194A
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Second proviso to section 40(a)(ia) must be read and given effect to retroactively
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Section 40(a)(ia) not applicable to charitable or religious trust before 01.04.2019
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In absence of understanding between parties about reimbursement TDS is deductible on Salary paid to Staff
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