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 Income Tax