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    <title>Section 40a(ia) Additions Upheld for Late TDS Deposit on Rental Payment; Deduction Possible in Subsequent Year.</title>
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    <description>Additions u/s 40a(ia) - Failure to deposit TDS before the due date for filing the return of income. - The said TDS was deducted on rental payment and paid to Government account on 05.10.2009 after the due date for filing the ITR - Deduction may be allowed during the next year but for the current year, additions confirmed.</description>
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