40a (3) vs 40 (a) (ia) - form 3cd disclosure

As both are desperate sections you need to mention it under both clauses. Section 40(A)(3) speaks about payment to party incash above 20,000 it does not speak about TDS as payment could be anything it can be advances and can be any payment may not be subject to TDS also. But if TDS is applicable on same transaction and it is not deducted then need to mention under 40(a)(is)