TDS Query

 whole of the advance payment to be disallowed

How u will disallow advance payment as if u make advance payment on 30march .,. then on balance sheet date it will stand on your asset side. As advance payment. So how to disallow it.

only expenses claimed u/s 30-38 will be disallowed if tax is not deducted , since yr not claiming the expense , the question to disallow doesnt arise , but audit report will be qualified since its a default , cos TDS is to be deducted at credit or payment whichever is earlier .