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Foreign Allowances for Seconded Staff Not Subject to TDS u/s 40(a)(iii), Says Court Ruling.

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Full Text of the Document

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....Non deduction of TDS - disallowance u/s 40(a)(iii) - the amount paid as foreign allowances to the seconded personal is not liable for deduction of tax as they continue to be the employees on the roll of the member oil companies - HC....

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