No Deductions for Payments to Non-Residents Without Equalisation Levy Compliance u/s 40 Amendment.

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Full Text of the Document

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....Amendment of section 40. - No deduction of any consideration paid or payable to a non-resident for a specified service on which equalisation levy is deductible under Chapter VIII of the Finance Act, 2016, and such levy has not been deducted, or, after deduction, has not been paid on or before the due date specified u/s 139(1).....