https://www.taxtmi.com/forum/issue?id=866 Amendment to Section 40(a)(ia) is subject to statutory revision and assessment bars; deductions disallowed for non-deposit of TDS can be claimed in the year the tax is actually deposited, unless a permissible revision or corrective remedy (such as rectification, appeal grounds or revision petition) is available to secure an earlier-year allowance. Claim must be made in one year only, and taxpayers should choose revision or subsequent-year claim based on which yields greater benefit. en-us Tue, 12 Aug 2008 15:45:19 +0530 Thu, 23 Jan 2025 15:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=866 Amendment to Section 40(a)(ia) is subject to statutory revision and assessment bars; deductions disallowed for non-deposit of TDS can be claimed in the year the tax is actually deposited, unless a permissible revision or corrective remedy (such as rectification, appeal grounds or revision petition) is available to secure an earlier-year allowance. Claim must be made in one year only, and taxpayers should choose revision or subsequent-year claim based on which yields greater benefit. Discussion-Forum Income Tax Tue, 12 Aug 2008 15:45:19 +0530 https://www.taxtmi.com/forum/issue?id=866