16 November 2016
Does second proviso to sec 40a(ia) apply even in case of deduction but non-payment of tds...that is to say , no disallowance under said section if assesse deducts but does not pay before filing returns... what is the form to be filed (eg form 26a applies for non deduction of tds)
17 November 2016
The second proviso shall only apply in case of non deduction or part deduction (for the balance part which is not deducted). The said proviso does not apply to a case where tax is deducted but not paid.
CAclubindia
