H K Davra & Co. TDS Default Disallowance for Non-Resident Payments: Section 40(a)(i), Now Section 35(b)(ii) Many taxpayers are surprised when a business expense that is fully supported by an invoice, a contract and a bank payment is disallowed in assessment. The expense is not in doubt. The service was rece... Income Tax Non-Resident Payments TDS 17-Feb-2026
H K Davra & Co. Section 40(a)(ia): 30% TDS Disallowance, Later-Year Relief and Section 35(b)(i) of the New Act Many businesses treat TDS as a back-office formality: deduct, deposit, file the quarterly return and move on. Yet a single missed deduction on professional fees, a contract payment or a year-end provi... Income Tax Section 40(a)(ia) TDS Tax Audit 13-Jan-2026