Deduction u/s 40a

P@R@G (Accounts Head & Final CA & CS)   (79 Points)

02 July 2011  

Whether Payer of Income is liable to pay the amount of short/non-deduction of Tax if Payee has already paid tax on relevant income? S. 201(1)

Example:- Mr.x paid Rs.1,00,000/- to Mr.B TDS suppose to be deduct Rs.10,000/-(10%) but actually deducted Rs.2,000/-(2%) short dedication  Rs.8,000/-

can i have claim full expenses u/s 40a ?