Section 40(a)(iii) - Salary payable outside India without Tax deduction - Income Tax - Ready Reckoner - Income Tax

Section 40(a)(iii) :- Salary payable outside India without Tax deduction If the following conditions are satisfied, then the payment is not allowed as deduction. Salary is payable outside India (to any person resident or non-resident or in India to a non-resident and if tax has not been paid thereon nor deducted therefrom under chapter XVII-B Note: The payment is chargeable under the head Salaries in the hands of the recipient. Tax has not been paid to the Government nor deducted at source under the Income Tax Act.