Sir/Madam, 

My Client not deducted the tds and made the whole PAYMENT during the previous year , also after making the payment it paid the required amount of tds to the Govt out of pocket and stands that paid amount of tds to the party's ledger from whose account the tds is not deducted .After some time party made that
payment . 

Q: Whether Section 40(a)(ia) get attracted or not ?

Q: If the expenses got disallowed , in which year it is allowed ?

Note : the whole above transaction were happened in the same previous year (2010-11)