alleryStart learning →Salary payable outside India is non-deductible unless?
ATax has been paid or deducted
BPayee is a private company
CPayment is in dollars
DAmount is a small sum
Answer & Solution
Correct answer: A. Tax has been paid or deducted
Section 58(1)(a)(iii) disallows a salary payment due outside India unless tax has been paid or deducted under Chapter XVII-B.
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