Tds not deducted on salary

Hi members

Please let me know if TDS has not been been deducted for salary paid to resident during 2017-18, do an auditor need to mention it in Tax Audit Report Form 3CD for disallowance u/s 40a(ia)?

Thanks

Replies (2)
At the time of Filing the TDS will payable with 100% penalty with interest...

No way for escaping without pay...
yes, you have to mention

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