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Advertising payment made without deducting TDS

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If the assesse has made a payment to Google India for its advertisement of its firm and had left out to deduct TDS U/s. 194C, then what can be conscious of not deducting TDS on that payment being made to Google India.
Replies (9)
You have to pass a TDS entry in your book and make the payment for next transaction after deducting the previous TDS amount and pay Outstanding TDS amount along with interest...
If payment is made though automated process then you may have to discuss with the payee.
Such expenditure will be disallowed u/s 40(a)(ia)
@ Rahul Patel ,

For which month it is ?

No need for month detail in this Query 

@ Eshwar Reddy Why you go always out of query 

30% of the expenditure will be disallowed under Section 40(a)(ia) of the Income Tax Act, 1961, due to the non-deduction of TDS. 

Further, if you get Form 26A from that, you are not an assessee in default and google India has given the whole of the income for taxes; you can save the disallowance. 

@ Ca Rashmi,

If it is for April 2022 , then you have 1 year time for ITR Filing. So disallowance has no relevance at this moment.

Hope you understood now.

Yes, got it........... Okkkk 


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