Equalisation levy disallowance for non-payment affects business deductions when levy is not deducted or not paid on time. Disallowance under section 40(a)(ib) applies where consideration paid or payable to a non-resident for specified services attracts equalisation levy, but the levy is not deducted or is not paid by the due date under section 139(1). The corresponding amount is disallowed as a business deduction, though it becomes allowable in the year in which the levy is actually paid. The provision covers specified services and e-commerce supply or services within the stated periods, excluding amounts taxable as royalty or fees for technical services.