https://www.taxtmi.com/acts?id=18641 Amendment links disallowance under section 40 to failure to pay deducted tax by the return-filing due date in subsection (1) of section 139, replaces the prior time reference under section 200, and permits deduction in the year tax is actually paid when tax is deducted later or paid after the return-filing due date. Sub-clause (ia) is amended to cap disallowance for resident payments at thirty per cent and extend applicability to all payments under the Deduction at Source sub-heading of Chapter XVII. en-us Fri, 11 Jul 2014 15:39:35 +0530 Fri, 11 Jul 2014 15:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18641 Amendment links disallowance under section 40 to failure to pay deducted tax by the return-filing due date in subsection (1) of section 139, replaces the prior time reference under section 200, and permits deduction in the year tax is actually paid when tax is deducted later or paid after the return-filing due date. Sub-clause (ia) is amended to cap disallowance for resident payments at thirty per cent and extend applicability to all payments under the Deduction at Source sub-heading of Chapter XVII. Act-Rules Bills Fri, 11 Jul 2014 15:39:35 +0530 https://www.taxtmi.com/acts?id=18641