https://www.taxtmi.com/highlights?id=42500 Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For such situation, the correct section would have been section 40(a)(i) and not 40(a)(ia). en-us Tue, 06 Nov 2018 11:11:12 +0530 Tue, 06 Nov 2018 11:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42500 Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For such situation, the correct section would have been section 40(a)(i) and not 40(a)(ia). Highlights Income Tax Tue, 06 Nov 2018 11:11:12 +0530 https://www.taxtmi.com/highlights?id=42500