How to fill up ITR 3 -OI Part Section 40(a)(ia)

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This discussion addresses how to correctly report disallowances under Section 40(a)(ia) in ITR 3 for AY 2019-20, specifically concerning consulting charges where TDS wasn't deducted. The user sought clarification on whether to report the full amount or the 30% disallowance in Part OI and the Tax Audit Report. Following initial advice, reporting the 30% disallowance in the ITR led to a discrepancy notice from CPC, proposing to add the full Rs 1,00,000. The subsequent advice suggests filing a Section 154 rectification and an appeal with the CIT(A) simultaneously if the objection to CPC's proposal is rejected.

R.KANDASUBRAMANIAN

R.KANDASUBRAMANIAN (Querist)
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21 March 2020 Dear Experts
while filing ITR -3 for AY 2019-20, with reference to Part OI , amount disallowed for non deduction of TDS -For example ,PL a/c debited with Consulting Charges Rs 1,00,000/-
In Part OI of ITR -3 , shall we mention 30% disallowance say Rs 30,000 or Rs 1,00,000
how to mention in TAX Audit Report Rs 1,00,000 or 30,000
please clarify and guide us

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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21 March 2020 Mention 30% disallowance say Rs 30,000 in ITR and in TAX Audit Report mention Rs 1,00,000 for which TDS not deducted.

R.KANDASUBRAMANIAN

R.KANDASUBRAMANIAN (Querist)
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21 March 2020 thanks Seetharaman Sir. But CPC stated that there is the variance between tax audit report and ITR 3 and proposed to be added Rs 1,00,000 U/s 143(1)(a).Objections for the said proposal has been filed
if CPC rejects this objection, whether 154 rectification has to be filed and Is it allowable U/s 154
Experts Kindly advise and guide us

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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21 March 2020 Yes simultaneously file 154 rectification and file appeal with CIT appeal.

R.KANDASUBRAMANIAN

R.KANDASUBRAMANIAN (Querist)
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22 March 2020 Thanks Seetharaman sir. Thanks for advise and guidance. With best wishes

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 March 2020 Welcome.............

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