Amounts not deductible in certain circumstances.

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.... such tax, by whatever name called; (b)(i) 30% of any sum payable to a resident on which tax is deductible at source under Chapter XIX-B and during the tax year, such tax has not been deducted or after deduction, has not been paid up to the due date specified in section 263(1), where- (A) tax is deducted and paid during any subsequent tax year, deduction of such sum shall be allowed as a deduction in computing the income in any subsequent tax year, in which such tax has been paid; (B) the assessee is required to and fails to deduct whole or any part of the tax under Chapter XIX-B but he is not deemed to be an assessee in default under section 398(2), then for the purposes of this sub-clause, the assessee shall be ....

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.... tax under the head "Salaries"; (c) any payment chargeable under the head "Salaries", payable outside India or to a non-resident on which tax is deductible at source under Chapter XIX-B and such tax has not been deducted or, after deduction, has not been paid; (d)(i) 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 (28 of 2016) and such levy has not been deducted or, after deduction, has not been paid up to the due date specified in section 263(1); (ii) deduction of such consideration shall be allowed in any subsequent tax year, in which such levy has been paid; (e) any amount-- (i) pai....

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....rm, on behalf of or for the benefit of any other person, such partner and any other person shall be referred as a "representative partner" and the "person so represented", respectively, then the provisions of sub-clause (ii) and this sub-clause-- (A) shall not be applicable in respect of interest paid to such individual not as a representative partner; (B) shall be applicable in respect of interest paid to an individual as a representative partner and the person so represented; (C) shall not be applicable in respect of interest paid to a partner, otherwise than as a representative partner, on behalf of or for the benefit of any other person; or (v) In this clause-- (A) "book profit" means the net....