The expenditure on account of royalty, fees for technical service or interest paid or payable to a non-resident or paid outside India and taxable in India will be disallowed if
A. Not paid during the P.Y. but within due date of furnishing the return.
B. T.D.S. deducted and deposited within due date of furnishing the return.
C. T.D.S. not deducted nor deposited.
D. None of the above
Answer:C
The expenditure on account of royalty, fees for technical service or interest paid or payable to a non-resident or paid outside India and taxable in India will be disallowed if
A. Not paid during the P.Y. but within due date of furnishing the return. B. T.D.S. deducted and deposited within due date of furnishing the return. C. T.D.S. not deducted nor deposited. D. None of the above