https://www.taxtmi.com/highlights?id=36172 Non deduction of TDS on payment to non-resident - disallowance u/s 40(a)(i) - a similar payment to a resident does not result in disallowance in the event of non deduction of tax at source. - Article 26(3) of Indo-US DTAA seeks to provide relief against such discrimination by saying that deduction should be allowed on the same condition as if the payment is made to a resident. en-us Fri, 01 Sep 2017 21:10:47 +0530 Fri, 01 Sep 2017 21:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36172 Non deduction of TDS on payment to non-resident - disallowance u/s 40(a)(i) - a similar payment to a resident does not result in disallowance in the event of non deduction of tax at source. - Article 26(3) of Indo-US DTAA seeks to provide relief against such discrimination by saying that deduction should be allowed on the same condition as if the payment is made to a resident. Highlights Income Tax Fri, 01 Sep 2017 21:10:47 +0530 https://www.taxtmi.com/highlights?id=36172