Tds practical aspect

This query is : Resolved

Neeraj (Querist)
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30 June 2013 Hello Everyone,
Please clarify U/S 40(a)(i) being payment to non resident & TDS thereon,if no tds deducted at the time of payment & thereafter paid from own pocket result in any disallowance(no receipt in this regard from NR forever).
Plus U/s 40(a)(ia)[to resident] the same thing any difference therebetween?
Many Thanks

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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30 June 2013 Disallowance is only if you do not pay. IT Department is not concerned whether you pay it from your own pocket or you pay it after deduction. Since you have paid the TDS amount there will not be any disallowance.