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)

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)

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)

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)

21 March 2020 Yes simultaneously file 154 rectification and file appeal with CIT appeal.

R.KANDASUBRAMANIAN

R.KANDASUBRAMANIAN (Querist)

22 March 2020 Thanks Seetharaman sir. Thanks for advise and guidance. With best wishes

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

22 March 2020 Welcome.............

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