Disallowance u/s 269T

Disallowance will be intimated by Department if happen

First of all please understand that it is not a disallowance. so using such nuance is not proper.

it attracts penalty on violation of section 269t.
this penalty will be imposed by the AO during penalty proceeding.
the auditor will report such violation in hjs audit report.
i dont think the assessee has to do anything while filing itr.

Agreed