https://www.taxtmi.com/forum/issue?id=1999 The disallowance provision targets specified payments (interest, commission, brokerage, rent, royalty, professional or technical fees, and contractor payments) where tax should have been deducted but was not or was not deposited; salary is not included and therefore remains deductible even if TDS is not deducted or deposited, though obligations and penalties for failure to deduct or to deposit tax deducted still apply and employers should deduct and deposit tax where applicable. en-us Fri, 18 Jun 2010 20:57:59 +0530 Thu, 23 Jan 2025 15:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1999 The disallowance provision targets specified payments (interest, commission, brokerage, rent, royalty, professional or technical fees, and contractor payments) where tax should have been deducted but was not or was not deposited; salary is not included and therefore remains deductible even if TDS is not deducted or deposited, though obligations and penalties for failure to deduct or to deposit tax deducted still apply and employers should deduct and deposit tax where applicable. Discussion-Forum Income Tax Fri, 18 Jun 2010 20:57:59 +0530 https://www.taxtmi.com/forum/issue?id=1999