Salary disallowance for non-resident payments applies when tax is not deducted or not deposited as required. Salary chargeable under the head Salaries is disallowed in business or professional computation when payable outside India or to a non-resident and the required tax is not deducted or is deducted but not paid. The rule applies where the salary is taxable under the Act and tax deduction at source is required, making the expense non-deductible if the withholding obligation is not complied with.