Income Tax Act, 2025
Section 10: Ins. by Act 25 of 2014, s. 14 (w.e.f. 12015).
10. Ins. by Act 25 of 2014, s. 14 (w.e.f. 12015).
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1[Provided further that where an assessee fails to deduct the whole or any part of the tax in
accordance with the provisions of Chapter XVII-B on any such sum but is not deemed to be an
assessee in default under the first proviso to sub-section (1) of section 201, then, for the purpose
of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum
on the date of furnishing of return of income by the resident payee referred to in the said proviso.]
Explanation.—For the purposes of this sub-clause,—
(i) “commission or brokerage” shall have the same meaning as in clause (i) of
the Explanation to section 194H;
(ii) “fees for technical services” shall have the same meaning as in Explanation 2 to
clause (vii) of sub-section (1) of section 9;
(iii) “professional services” shall have the same meaning as in clause (a) of
the Explanation to section 194J;
(iv) “work” shall have the same meaning as in Explanation III to section 194C;
2[(v) “rent” shall have the same meaning as in clause (i) to the Explanation to
section 194-I;
(vi) “royalty” shall have the same meaning as in Explanation 2 to clause (vi) of
sub-section (1) of section 9;]
3[(ib) any consideration paid or payable to a non-resident for a specified service on which
equalisation levy is deductible under the provisions of Chapter VIII of the Finance Act, 2016, and
such levy has not been deducted or after deduction, has not been paid on or before the due date
specified in sub-section (1) of section 139:
Provided that where in respect of any such consideration, the equalisation levy has been
deducted in any subsequent year or has been deducted during the previous year but paid after the
due date specified in sub-section (1) of section 139, such sum shall be allowed as a deduction in
computing the income of the previous year in which such levy has been paid;]]
4[(ic) any sum paid on account of fringe benefit tax under Chapter XIIH;]
(ii) any sum paid on account of any rate or tax levied on the profits or gains of any business
or profession or assessed at a proportion of, or otherwise on the basis of, any such profits or
gains.
5[Explanation 1.—For the removal of doubts, it is hereby declared that for the purposes of
this sub-clause, any sum paid on account of any rate or tax levied includes and shall be deemed
always to have included any sum eligible for relief of tax under section 90 or, as the case may be,
deduction from the Indian income-tax payable under section 91.]
of section 201, then, for the purpose
of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum
on the date of furnishing of return of income by the resident payee referred to in the said proviso.]
Explanation.—For the purposes of this sub-clause,—
“commission or brokerage” shall have the same meaning as in clause
of
the Explanation to section 194H;
“fees for technical services” shall have the same meaning as in Explanation 2 to
clause
of sub-section
of section 9;
“professional services” shall have the same meaning as in clause
of
the Explanation to section 194J;
“work” shall have the same meaning as in Explanation III to section 194C;
2[
“rent” shall have the same meaning as in clause
to the Explanation to
section 194-I;
“royalty” shall have the same meaning as in Explanation 2 to clause
of
sub-section
of section 9;]
3[
any consideration paid or payable to a non-resident for a specified service on which
equalisation levy is deductible under the provisions of Chapter VIII of the Finance Act, 2016, and
such levy has not been deducted or after deduction, has not been paid on or before the due date
specified in sub-section
of section 139:
Provided that where in respect of any such consideration, the equalisation levy has been
deducted in any subsequent year or has been deducted during the previous year but paid after the
due date specified in sub-section
of section 139, such sum shall be allowed as a deduction in
computing the income of the previous year in which such levy has been paid;]]
4[
any sum paid on account of fringe benefit tax under Chapter XIIH;]
any sum paid on account of any rate or tax levied on the profits or gains of any business
or profession or assessed at a proportion of, or otherwise on the basis of, any such profits or
gains.
5[Explanation 1.—For the removal of doubts, it is hereby declared that for the purposes of
this sub-clause, any sum paid on account of any rate or tax levied includes and shall be deemed
always to have included any sum eligible for relief of tax under section 90 or, as the case may be,
deduction from the Indian income-tax payable under section 91.]