Payments for Technical Services Without TDS Not Disallowed u/s 40(a)(ia); Penalties Possible for Missing Forms 15CA/15CB.

TDS u/s 195 - disallowance u/s 40(a)(ia) - FTS - at the best, for the failure of the assessee for furnishing Form 15CA and 15CB, the Assessing Officer may initiate penalty proceeding u/s 271I - However, there cannot be any disallowance u/s 40(a)(ia) of the Act. .....

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