Indo-US DTAA Article 26(3) ensures equal tax treatment, preventing discrimination in TDS deductions for non-resident payments u/s 40(a)(i).

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....Non deduction of TDS on payment to non-resident - disallowance u/s 40(a)(i) - a similar payment to a resident does not result in disallowance in the event of non deduction of tax at source. - Article 26(3) of Indo-US DTAA seeks to provide relief against such discrimination by saying that deduction should be allowed on the same condition as if the payment is made to a resident.....