https://www.taxtmi.com/manuals?id=1133 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. en-us Tue, 15 Sep 2015 11:12:00 +0530 Thu, 30 Apr 2026 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1133 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. Manuals Income Tax Tue, 15 Sep 2015 11:12:00 +0530 https://www.taxtmi.com/manuals?id=1133