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Disallowance u/s 40(a)(ia) Not Applicable if PAN Provided, Despite e-TDS Filing Lapse u/s 194C(7.
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....Disallowance u/s 40(a)(ia) - TDS u/s 194C - transport Operators furnish their PAN to the person responsible for making payments - non furnishing of details obtained in 194C(6) of transporters in e-TDS return as per 194C(7) - disallowance u/s 40(a)(ia) does not arise....