Tax deductibility suspension where source tax is not deducted or timely paid, with deduction allowed once withholding and payment occur.

Failure to deduct or timely pay tax at source disallows the expense for that financial year; the disallowed amount may be claimed in a subsequent year once the tax is deducted and paid, including instances where deduction occurs in the subsequent year and payment is made after the original due date or where both deduction and payment occur in the subsequent year.

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