Section 40(a)(i) Disallowance: No TDS Required for Aircraft Maintenance Payments Without Payee's Permanent Establishment in India. https://www.taxtmi.com/highlights?id=36539 Disallowance u/s. 40(a)(i) - payment for maintenance of aircraft and engine/repairs - payee does not have PE in India - assessee is not required to deduct tax at source u/s 195 en-us Fri, 06 Oct 2017 21:19:56 +0530 Fri, 06 Oct 2017 21:19:56 +0530 TaxTMI RSS Generator Section 40(a)(i) Disallowance: No TDS Required for Aircraft Maintenance Payments Without Payee's Permanent Establishment in India. https://www.taxtmi.com/highlights?id=36539 Disallowance u/s. 40(a)(i) - payment for maintenance of aircraft and engine/repairs - payee does not have PE in India - assessee is not required to deduct tax at source u/s 195 Highlights Income Tax Fri, 06 Oct 2017 21:19:56 +0530 https://www.taxtmi.com/highlights?id=36539