https://www.taxtmi.com/news?id=13043 The proposal allows deduction for payments to non-residents if tax deducted is paid on or before the due date for filing returns under section 139(1). For resident payments under section 40(a)(ia), disallowance for non-deduction or non-payment of TDS is to be limited to 30% of the expenditure claimed. The disallowance is also to be extended to all payments subject to deduction under Chapter XVII-B to strengthen TDS compliance. en-us Sun, 13 Jul 2014 16:27:17 +0530 Sun, 13 Jul 2014 16:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=13043 The proposal allows deduction for payments to non-residents if tax deducted is paid on or before the due date for filing returns under section 139(1). For resident payments under section 40(a)(ia), disallowance for non-deduction or non-payment of TDS is to be limited to 30% of the expenditure claimed. The disallowance is also to be extended to all payments subject to deduction under Chapter XVII-B to strengthen TDS compliance. News - Sun, 13 Jul 2014 16:27:17 +0530 https://www.taxtmi.com/news?id=13043