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Amount not deductible where tax is not deducted at source.

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.... (1) Any amount on which tax is deductible at source under Chapter XIII during the financial year shall not be allowed as a deduction in computing the total income if,—    &nb....

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....nt financial year, if—          (a) tax has been deducted during the financial year, but paid in such subsequent year after the due date specified in sub-s....