Topic:Royaltty paid in India to Non Residants ?
AnonymousPosted on 8th January,2021 05:15 PM
Royalty Paid in India to a Non Resident but tax not deducted on the same during the prev year or b4 due dt of filing ROI u/s 139(1) here royalty is not payable but already paid then is it disallowed u/s 40(a)(i) Does disallowance u/s 40(a)(i) applies only to Amounts "Payable" as on 31st march ?? or does it also applies to Amts already "Paid" during the year ?\r\n
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