https://www.taxtmi.com/forum/issue?id=114869 TDS must be deducted at the earlier of payment or credit; recognising provisions and depositing TDS for unpaid supplier liabilities after year end, and showing the deduction in the fourth quarter, can constitute a rectification. If the tax is deducted and deposited in accordance with the earlier of payment or credit rule, the expense should not be disallowed under 43(a)(ia). en-us Tue, 16 Apr 2019 13:08:32 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114869 TDS must be deducted at the earlier of payment or credit; recognising provisions and depositing TDS for unpaid supplier liabilities after year end, and showing the deduction in the fourth quarter, can constitute a rectification. If the tax is deducted and deposited in accordance with the earlier of payment or credit rule, the expense should not be disallowed under 43(a)(ia). Discussion-Forum Income Tax Tue, 16 Apr 2019 13:08:32 +0530 https://www.taxtmi.com/forum/issue?id=114869