Pgbp

yes it is allowed as deduction

Yes you are right, Under section 40 (a) there is nothing mention about that.

But there are other sections i.e issue of Form 16 in time, liablity for deduction of TDS, which may not disallow the expenditure but may cause for penal porvisions.

Hi,

Though there is no section which can catch this,its not allowed as deduction as form 16 can check this loophole

Deduction would be allowed. 

You might face penalty for non compliance with Tax Deduction provisions. 

It may be allowed,but one need to see in point 27 of form 3cd,you need to mention in it,better pay tax so that you may get credit .