Section 40(a)(ia) - Non-compliance of provisions of TDS where payment is made to Resident

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....ch tax is deductible at source under Chapter XVIIB (i.e. Section 192 to Section 206AA) and such tax has not been deducted or, after such deduction, has not been paid on or before the due date specified in section 139(1). * Up to A.Y. 2014-15, 100% of such expenditure was not deductible. * Tax deducted but not deposited before the due date of submission of return * From A.Y. 2015-16, where in....

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....cipient has paid tax The amended first proviso to section 201(1) provides as under: * Any person, including the Principal Officer of a company, who fails to deduct the whole or any part of the tax in accordance with provisions of the Chapter on the sum paid to a payee or on the sum credited to the account of a payee shall not be deemed to be an assessee in default in respect of such tax if such....