1. Yes, for any expenses for which TDS is required to be deducted but fails to deduct, disallowance of 30% of such expenses will be attracted u/s 40(a)(ia)
2. Finance Act 2018, Sec 40(a)(ia) will also be applicable to Charitable Trust if it fails to deduct TDS.
3. 30% of such expense not be considered as an application of income. However, in the year of remittance, it will be allowed as a deduction.
Please correct me if the above solution has an alternative view
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