TMI BlogShort deduction of TDS - Addition u/s 40 (a) (ia) - the assessee has deducted tax on the above sum the...Short deduction of TDS - Addition u/s 40 (a) (ia) - the assessee has deducted tax on the above sum the rate of one percent instead of 2% as held by the assessing officer. Therefore there is no failure of non-deduction of tax. If there is any offence or violation it is deduction of tax at lower rates compared to what is prescribed. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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