Disallowance of salary , if paid witout deduction of tds

This query is : Resolved

sunilkumar (Querist)
Follow

28 October 2016 PLEASE GIVE A CONFIRMED ANSWER ABOUT SALARY PAID WITHOUT DEDUCTION OF TDS TO APPLICABLE EMPLOYEE, IS IT DISALLOWABLE COMPLEATELY ..???

Ratan Sharma

Ratan Sharma (Expert)
Follow

28 October 2016 It will not be disallowed. Sec 40(a) not applicable to salary.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
Follow

28 October 2016 Yes, any sum paid without deducting TDS
Disallowance shall be restricted to 30% of the amount expenditure on which TDS non deducted.
Earlier 100% of such amount dis allowed