{"id":78,"date":"2015-02-14T00:00:00","date_gmt":"2015-02-13T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T10:45:08","modified_gmt":"2015-12-29T05:15:08","slug":"clarification-regarding-disallowance-under-section-40-a-i-for-failure-to-deduct-tds-under-section-195","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/clarification-regarding-disallowance-under-section-40-a-i-for-failure-to-deduct-tds-under-section-195\/","title":{"rendered":"Clarification regarding disallowance under section 40 (a) (i) for failure to deduct TDS under section 195"},"content":{"rendered":"<p style=\"text-align: center;\" margin:0in;margin-bottom:.0001pt;text-align:center;line-height:15.0pt;background:white\"\"=\"\"><strong>GOVERNMENT OF INDIA<br \/>\nMINISTRY OF FINANCE<br \/>\nDEPARTMENT OF REVENUE<br \/>\nCENTRAL BOARD OF DIRECT TAXES<br \/>\nNEW DELHI<\/strong>&nbsp;<\/p>\n<p style=\"text-align:center\"><strong>Circular<br \/>\nNo. 3\/2015, Dated: February 12, 2015<\/strong><strong style=\"text-align:justify\">&nbsp;<\/strong><\/p>\n<p style=\"text-align: justify;\" margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:15.0pt;background:white\"\"=\"\"><strong>Subject:-<br \/>\nClarification regarding \u2018Amounts not deductible\u2019 under sub-clause (i) of clause<br \/>\n(a) of section 40 of Income-tax Act, 1961 (\u2018Act\u2019)-regarding.<\/strong><\/p>\n<p style=\"text-align:justify\">&nbsp;<\/p>\n<p style=\"text-align: justify;\" margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:15.0pt;background:white\"\"=\"\">Section<br \/>\n40(a)(i)&nbsp;of the Act stipulates that<br \/>\nin computing the income chargeable under the head \u201cProfits or gains of business<br \/>\nor profession\u201d, any interest, royalty, fees for technical services or other sum<br \/>\nchargeable under this Act either payable in India to a non-resident (not being<br \/>\na company)\/a foreign company or payable outside India, shall not be allowed as<br \/>\na deducation, if there has been a failure in deduction or in payment of tax<br \/>\ndeducted in respect of such amounts under Chapter XVII-B of the Act.<\/p>\n<p style=\"text-align:justify\">2.<br \/>\nDisallowance regarding \u2018other sum chargeable\u2019 under section 40(a)(i) is<br \/>\ntriggered when the deductor fails to withhold tax as per provisions of&nbsp;section 195&nbsp;of the Act. Doubts have been raised<br \/>\nabout the interpretation of the term \u2018other sum chargeable\u2019 i.e. whether this<br \/>\nterm refers to the whole sum being remitted or only the portion representing<br \/>\nthe sum chargeable to income-tax under relevant provisions of the Act.<\/p>\n<p style=\"text-align:justify\">3.<br \/>\nCentral Board of Direct Taxes has already issued&nbsp;Instruction No. 02\/2014 dated<br \/>\n26.02.2014 (F.No. 500\/33\/2013-FTD-I)&nbsp;regarding deduction of tax at source<br \/>\nunder sub-section (1) of section 195 read with section 201 of the Act relating<br \/>\nto payments made to non-residents in cases where no application is filed by the<br \/>\ndeductor for determining the sum so chargeable under sub-section (2) of section<br \/>\n195 of the Act. Vide this Instruction, Board has clarified that in cases where<br \/>\ntax is not deducted at source under section 195 of the Act, the Assessing<br \/>\nOfficer shall determine the appropriate portion of the sum chargeable to tax,<br \/>\nas mentioned in sub-section (1) of section 195, to ascertain the tax-liability<br \/>\non which the deductor shall be deemed to be an assessee in default under<br \/>\nsection 201 of the Act. It has been further clarified that such appropriate<br \/>\nportion of the said sum will depend on the facts and circumstances of each case<br \/>\ntaking into account the nature of remittances, income component therein or any<br \/>\nother fact relevant to determine such appropriate proportion.<\/p>\n<p style=\"text-align:justify\">4.<br \/>\nAs disallowance of amount under section 40(a)(i) of the Act in case of a<br \/>\ndeductor is interlinked with the sum chargeable under the Act as mentioned in<br \/>\nsection 195 of the Act for the purposes of tax deduction at source, the Central<br \/>\nBoard of Direct Taxes, in exercise of powers conferred under section 119 of the<br \/>\nAct, hereby clarifies that for the purpose of making disallowance of \u2018other sum<br \/>\nchargeable\u2019 under section 40(a)(i) of the Act, the appropriate portion of the<br \/>\nsum which is chargeable to tax under the Act shall form the basis of such<br \/>\ndisallowance and shall be the same as determined by the Assessing Officer<br \/>\nhaving jurisdiction for the purpose of sub-section (1) of section 195 of the<br \/>\nAct as per&nbsp;Instruction No.02\/2014<br \/>\ndated 26.02.2014&nbsp;of CBDT.<br \/>\nFurther, where determination of \u2018other sum chargeable\u2019 has been made under<br \/>\nsub-sections (2), (3) or (7) of section 195 of the Act, such a determination<br \/>\nwill form the basis for disallowance, if any, under section 40(a)(i) of the<br \/>\nAct.<\/p>\n<p style=\"text-align:justify\">5. This may be<br \/>\nbrought to the notice of all concerned.<\/p>\n<p style=\"text-align:justify\">6. Hindi version to<br \/>\nfollow.<\/p>\n<p style=\"text-align:justify\">F.No.225\/201\/2014-ITA.II<\/p>\n<p style=\"text-align:justify\">SD\/-<\/p>\n<p style=\"text-align:justify\">(Rohit Garg)<br \/>\nDeputy Secretary to the Government of India<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NEW DELHI&nbsp; Circular No. 3\/2015, Dated: February 12, 2015&nbsp; Subject:- Clarification regarding \u2018Amounts not deductible\u2019 under sub-clause (i) of clause (a) of section 40 of Income-tax Act, 1961 (\u2018Act\u2019)-regarding. &nbsp; Section 40(a)(i)&nbsp;of the Act stipulates that in computing the income chargeable &#8230; <a title=\"Clarification regarding disallowance under section 40 (a) (i) for failure to deduct TDS under section 195\" class=\"read-more\" href=\"https:\/\/taxclick.org\/type\/income-tax\/clarification-regarding-disallowance-under-section-40-a-i-for-failure-to-deduct-tds-under-section-195\/\" aria-label=\"More on Clarification regarding disallowance under section 40 (a) (i) for failure to deduct TDS under section 195\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[57],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Clarification regarding disallowance under section 40 (a) (i) for failure to deduct TDS under section 195 - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/income-tax\/clarification-regarding-disallowance-under-section-40-a-i-for-failure-to-deduct-tds-under-section-195\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Clarification regarding disallowance under section 40 (a) (i) for failure to deduct TDS under section 195 - All About Finance\" \/>\n<meta property=\"og:description\" content=\"GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NEW DELHI&nbsp; Circular No. 3\/2015, Dated: February 12, 2015&nbsp; Subject:- Clarification regarding \u2018Amounts not deductible\u2019 under sub-clause (i) of clause (a) of section 40 of Income-tax Act, 1961 (\u2018Act\u2019)-regarding. &nbsp; Section 40(a)(i)&nbsp;of the Act stipulates that in computing the income chargeable ... 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