https://www.taxtmi.com/highlights?id=50661 TDS u/s 195 - disallowance u/s 40(a)(ia) - FTS - at the best, for the failure of the assessee for furnishing Form 15CA and 15CB, the Assessing Officer may initiate penalty proceeding u/s 271I - However, there cannot be any disallowance u/s 40(a)(ia) of the Act. en-us Wed, 11 Dec 2019 13:32:40 +0530 Wed, 11 Dec 2019 13:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50661 TDS u/s 195 - disallowance u/s 40(a)(ia) - FTS - at the best, for the failure of the assessee for furnishing Form 15CA and 15CB, the Assessing Officer may initiate penalty proceeding u/s 271I - However, there cannot be any disallowance u/s 40(a)(ia) of the Act. Highlights Income Tax Wed, 11 Dec 2019 13:32:40 +0530 https://www.taxtmi.com/highlights?id=50661