Confusion please help me

MPR Sanjay Kumar (2966 Points)

28 February 2024  
Dear professionals,

Section 40a(I) and section 40(a) (ia) of the income tax act

TDS not deducted or deducted not paid to GVT .... disallowed

but in what scenario this is allowable deduction when???

paid by deductor or deductee

plse expalin these sections