Section 40 a 3 overrides section 40 a 2 and sec 40 a i

This discussion clarifies tax disallowance rules concerning rent paid to related parties. It explains how Section 40(a)(3) can override Section 40(a)(2) when TDS is not deducted on rent payments exceeding the prescribed limit, especially when a portion is paid in cash. The consensus is that disallowance will be attracted under both sections, with specific amounts calculated based on the rent paid, fair market value, and the proportion paid in cash.