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disallowance on short deduction of tds

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05 September 2010 dear sir,
1.a company has deucted tax on payment to contractors(company-sub contract) @ 1% instead of 2% after oct 1st, 2009 on the contract amount of Rs 50000 what amount to be disallowed u/s 40(a)(i)
2.Company deducted tds on salary but after deuction there is tax payable. whether any disallowance on that & if yes under what section
can you please answer my queries urgently
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
05 September 2010 Q.1 There is no specfic disallowance provision for short deduction of TDS u/s.40a(ia),but my view the proportionate amount may disallow but based on fact of the case only this need to decide

Q.2. Salary payment not covered under sec.40(a)(ia), hence no disallowance
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