Disallowance u/s 40(a)(ia) - amount paid to seconded employees ...
No Tax Deduction Needed for Seconded Employees: No Interest Imposed u/s 201(1A) per Ruling on Section 40(a)(ia).
November 4, 2015
Case Laws Income Tax AT
Disallowance u/s 40(a)(ia) - amount paid to seconded employees on which tax is not deducted at source - since the assessee was not liable to deduct tax under s. 194J, there is no question of levying any interest also under s. 201(1A) - AT
View Source