Salary Payable Outside India/Payable to Non-Resident



Section 40(a)(iii)

Salary Payable Outside India/Payable to Non-Resident Applicability of Section 40(a)(iii) conditions

•                   The amount is paid/payable:

❑           to any person outside India; or

❑           to a non-resident in India.

•                   The amount paid is in the nature of salary. Such salary amount is chargeable to income tax in the hands of the recipient under the Income Tax Act, 1961 and TDS is required to be deducted under the Income Tax Act, 1961.


When Disallowance is Applicable

The entire amount of salary would be disallowed if tax has not been deducted at source and tax has not been deposited with the government.


Reversal of Disallowance

If salary amount has been disallowed once, such amount would be treated as disallowed forever even if tax deducted at source is subsequently deposited with the government by the payer.




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