Amount not deductible where tax is not deducted at source.
19. (1) Any amount on which tax is deductible at source under Chapter XIII during the financial year shall not be allowed as a deduction in computing the total income if,—
(a) the tax has not been deducted during the financial year; or
(b) the tax, after such deduction, has not been paid on or before the due date specified in sub-section (1) of section 144.
(2) A deduction shall be allowed in respect of the amount referred to in sub-section (1) in any subsequent financial year, if—
(a) tax has been deducted during the financial year, but paid in such subsequent year after the due date specified in sub-section (1) of section 144; or
(b) tax has been deducted and paid in such subsequent financial year.
