Disallowance u/s 269T

while computing income, where to show this disallowance. If there is no Tax Audit ?
Replies (3)
Quick Summary
This discussion clarifies that violations of Section 269T do not lead to an income disallowance during tax computation. Instead, they attract penalties imposed by the Assessing Officer (AO) during separate penalty proceedings. Auditors will report such violations in their audit report, but the assessee typically doesn't need to take any specific action when filing their Income Tax Return (ITR).

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

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