Section 139(B)

(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:]