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Not deductable expenditure

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sir. if TDS is not done on expenditure which is subjected to TDS, what is the quantum of expenditure that can be disallowed.
Replies (4)
That means allowable expenditure

Non-deduction or non-payment of TDS on payments made to residents as specified in section 40(a)(ia) of the Act, the disallowance shall be restricted to 30% of the amount of expenditure on which TDS is not deducted.
 

30% of expenditure amount are disallowed.

There are other provisions


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