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of <h1>Non-compliance with TDS provisions under Section 40(a)(i) leads to disallowed expenses for payments to non-residents.</h1> Section 40(a)(i) addresses the disallowance of expenses for non-compliance with Tax Deducted at Source (TDS) provisions when payments are made to non-residents. Disallowance occurs if payments such as interest, royalties, or fees are taxable under the Income Tax Act, are made to non-residents, and TDS is not deducted or paid by the due date. However, if TDS is deducted in a subsequent year or paid late, the expense can be deducted in that year. The first proviso to section 201(1) states that if the recipient pays the tax and includes the income in their return, the payer is not deemed in default if they obtain a certificate from a chartered accountant.
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