Implication for non deduction of tds by deductor

Refer Proviso to Section 201(1) in this regard - 

Provided that any person, including the principal officer of a company, who fails to deduct the whole or any part of the tax in accordance with the provisions of this Chapter on the sum paid to a resident or on the sum credited to the account of a resident shall not be deemed to be an assessee in default in respect of such tax if such resident—

 (i) has furnished his return of income under section 139

(ii) has taken into account such sum for computing income in such return of income; and

(iii) has paid the tax due on the income declared by him in such return of income,

and the person furnishes a certificate to this effect from an accountant in such form as may be prescribed

Further Rule 31ACB prescribed Form 26A for the purpose of furnishing CA certificate.

Hence disallowance of above amount can be avoided if - 

1 - All of above 3 conditions are satisfied.

2.- Obtain a certificate from a chartered accountant in this behalf and furnish that certificate along with form 26A