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No TDS on Living Allowances for Russian Experts; Section 40(a)(ia) Disallowance Not Applicable.

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Full Text of the Document

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....When the Commissioner of Income Tax (TDS) is of the view that no TDS need be made on these living allowances paid to the Russian experts, the question of sustaining, the disallowance u/s 40(a)(ia) does not arise. - AT....

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