https://www.taxtmi.com/acts?id=11674 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. en-us Thu, 16 Sep 2010 18:28:34 +0530 Fri, 17 Sep 2010 13:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11674 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. Act-Rules Bills Thu, 16 Sep 2010 18:28:34 +0530 https://www.taxtmi.com/acts?id=11674