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This query is : Resolved 

A film production company have made 95% of its expenses in FY 18-19 & 5% of expenses in FY 19-20. But not deducted TDS in both the year. Now film will be released in FY 20-21. Whether this amount will be disallowed on account of non deduction of TDS

Yes it will be disallowed upto 30%.

Disallowed expenses

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