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Section 40(a)(ia) Disallows Expenses Without TDS Deduction, Covering Payments Throughout Fiscal Year for Compliance.

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Full Text of the Document

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....Disallowance under Section 40(a)(ia) due to non deduction of TDS - section 40(a)(ia) would cover not only to the amounts which are payable as on 31st March of a particular year but also which are payable at any time during the year - AT....

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