Disallowance related to sec 40(a)(ia)

Mr. Raja a resident whose T/O 99 Lacs made below payment 

1- Interest of Rs.1.50 lacs  paid to Rehman & Co. without deduction of TDS

2- Rs.3 Lacs Salary paid to Mrs. Meera without deducting TDS 

Whether above payment allowed or not  under PGBP head