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Section 40(a)(ia) Disallowance Applies to All Undeposited TDS Amounts, Not Just Year-End Balances.
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....Disallwance u/s 40((a)(ia) - No deduction of TDS or Non deposit of TDS even before due date of filing of return - Whether disallowance u/s 40(a)(ia) of the I.T Act could be made only in respect of such amounts which are payable as on 31st Mach of the year under consideration - Held no - AT....
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