Income tax query......

This discussion explores whether Tax Deducted at Source (TDS) applies to expenses from a previous period. It questions if a 30% disallowance under Section 40(a)(ia) of the Income Tax Act is in addition to any prior disallowance, potentially leading to a 130% total disallowance. The core query is whether the 30% disallowance applies only when TDS is deductible, and if not, a 100% disallowance is incurred.