Tds
This query is : Resolved
baskar sakarpani
(Querist)
02 August 2019
Whether TDS need to be deducted on provision made? Disallowance of provision u/s 40 (a) ( ia).
CA R SEETHARAMAN
(Expert)
03 August 2019
TDS need to be deducted on provision made, if not deducted Disallowance provision u/s 40 (a) ( ia) applicable.
baskar sakarpani
(Querist)
03 August 2019
For any expense payee is unidentifiable and made provision for that expense. Whether TDS need to deducted on that provision if payee is unidentifiable ? What is the implication of section 40 (a) (i a) in this case.
CA R SEETHARAMAN
(Expert)
04 August 2019
In such a case TDS need not to be deducted. Such provision will be added back in tax workings hence 40 (a)(ia) not applicable.
baskar sakarpani
(Querist)
07 August 2019
May I get any recent case law based above case.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Gst registered proprietorship firm
- TDS Challan - change of FY 2025-26 to TY 2026-27
- AUDITOR APPOINTMENT FOR THE YEAR ENDING MARCH 27
- Non filing of I T Returns
- SALARY CAN BE CAPITALIZE
- TDS on Fixed Assets purchased
- TDS on purchase of under construction property from a reseller
- GST Intimation due to Government took possession of Business Premises under PPE Act
- GST on Renting godown to KFCSC for Storage of Raagi
- How to Handle Active E-Invoices in GST Portal Deleted from Tally?
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
