tds allowance

This query is : Resolved 

23 April 2011 Dear sir,
Tds on lease payment which is not paid in previous year & hence disallowed u/s 40a(ia),if such tds is paid in subsequent years then it is allowed under which section.
i need a quick reply please
thanks and regards

23 April 2011 Under section 30 read along with proviso to section 40(a)(ia) of the Income tax Act,1961.


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