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Section 40(a)(ia) - Non-compliance of provisions of TDS where payment is made to Resident

Income Tax - Profit and Gains of Business or Profession - 50 - SEC - 40(a)(ia): NON-COMPLIANCE OF PROVISIONS OF TDS WHERE PAYMENT IS MADE TO RESIDENT (W.E.F. AY 2015-16) 30% of any sum payable to a resident shall be disallowed on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after such deduction, has not been paid on or before the due date specified in section 139(1). Provided that where in respect of any such sum, tax has been deducted in any subse .....

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