Salary payable outside India without Tax deduction - (New) Section 35(c) / (Old) Section 40(a)(iii)

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....to: • Any payment chargeable under the head "Salaries", which is: • Payable outside India, OR • Payable to a non-resident Provided such salary is taxable under the Act and TDS is required under Chapter XIX-B. Core Rule (Disallowance) If: • Tax is required to be deducted, and • Either: • Not deducted, OR ....