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Disallowance of Provision for Expenses if TDS not deducted

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(Querist)
24 December 2021 Sir
Auditor has disallowed provision for expenses made at year end , in Tax Audit , as no TDS was deducted.
Is it now necessary to pay interest on non payment of TDS.
TDS was later deducted & deposited on actual bill booking.

Thanks,
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B Sathyanarayanan

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B Sathyanarayanan (Expert)
24 December 2021 yes you have to pay under section 40 (3) you have to pay with interest under section 234 F
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manoj sonalkar

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manoj sonalkar (Querist)
24 December 2021 But already there is dis allowance u/s 40(a)(ia).

So what is the need to make interest payment.



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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
02 January 2022 To claim it under ITR, if not filed.

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