section 139]:
6[Provided that where in respect of any such sum, tax 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 tax has been paid.]
Explanation .-For the purposes of this sub -clause, -
(A)“royalty” shall have the same meaning as in Explanation 2 to cla use ( vi) of
sub-section ( 1) of section 9; (B)“fees for technical services” shall have the same meaning as in Explanation 2 to
clause ( vii) of sub -section ( 1) of section 9;
(ia) 7[thirty per cent of any sum payable to a resident], on which tax is deductible at source
under Chapter XVII -B and such tax has not been deducted or, after deduction, 8[has not been paid
on or before the due date specified in sub -section ( 1) of section 139:]
9[Provided that where in respect of any such sum, ta x 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, 10[thirty per cent of] such sum shall be allowed as a deduction in
computing the income of the previous year in which such tax has been paid:]