regarding section 40a(1a)

whole expenditure is disallowed

in my opinion, expenses will be disallowed only if no tds has been made or shortfall in deduction of tax and not for deducted in wrong section

can you quote the lines that r providing so in the main section as I hv read there is no such provision specifically

deduction of tds under wrong section amounts to non-deduction of tax under that section and hence entire amount us disallowed.
section will only provide the provision related to deduction of tax and it will have to applied implicitly in each and every case. no section will provide you the implications of each and every case.
so if tax is deducted under wrong a section it will tantamount to non deduction if tax under the required section.

thanks sir