https://www.taxtmi.com/acts?id=9685 Amendment disallows deduction for interest, royalty, fees for technical services and other sums paid outside India or to non-residents (including foreign companies) where tax has not been deducted or, after deduction, not paid within the time prescribed under section 200 and in accordance with Chapter XVII-B; deductibility is restored in the year tax is deducted under Chapter XVII-B or paid. It also disallows deduction for salaries payable outside India or to non-residents if tax has not been paid or deducted under Chapter XVII-B. Definitions of royalty and fees for technical services follow the specified explanations to section 9. en-us Wed, 22 Oct 2008 08:54:43 +0530 Wed, 22 Oct 2008 08:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9685 Amendment disallows deduction for interest, royalty, fees for technical services and other sums paid outside India or to non-residents (including foreign companies) where tax has not been deducted or, after deduction, not paid within the time prescribed under section 200 and in accordance with Chapter XVII-B; deductibility is restored in the year tax is deducted under Chapter XVII-B or paid. It also disallows deduction for salaries payable outside India or to non-residents if tax has not been paid or deducted under Chapter XVII-B. Definitions of royalty and fees for technical services follow the specified explanations to section 9. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 08:54:43 +0530 https://www.taxtmi.com/acts?id=9685