Disallowance of 80 lkh for non deduction of tds by cpc 143(1)

This discussion addresses CPC disallowances under section 143(1) for non-deduction of TDS, specifically concerning the ₹80 lakh threshold. A suggested remedy involves revising the tax audit report before March 31, 2023. By removing the reporting of entries where TDS was not deducted in the revised report, the Income Tax Return (ITR) can be processed without the disallowance, especially if the payee has furnished Form 26A.