https://www.taxtmi.com/caselaws?id=405793 The second proviso to section 40(a)(i) of the Income-tax Act, 1961 is treated as a curative amendment and applied retrospectively, on the view that it is pari materia with the corresponding proviso to section 40(a)(ia). Where the non-resident payee has filed its return, included the sum, paid tax, and furnished the accountant's certificate required for the benefit of section 201(1), the disallowance for non-deduction of tax at source is not sustained. On that basis, the assessee is not treated as in default and the disallowance is set aside. en-us Fri, 26 Mar 2021 00:00:00 +0530 Fri, 31 Jul 2026 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405793 The second proviso to section 40(a)(i) of the Income-tax Act, 1961 is treated as a curative amendment and applied retrospectively, on the view that it is pari materia with the corresponding proviso to section 40(a)(ia). Where the non-resident payee has filed its return, included the sum, paid tax, and furnished the accountant's certificate required for the benefit of section 201(1), the disallowance for non-deduction of tax at source is not sustained. On that basis, the assessee is not treated as in default and the disallowance is set aside. Case-Laws Income Tax Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405793