Tag: TDS Disallowance

Income Tax

CBDT FAQ Deep-Dive #12: Section 40(a)(ia) TDS Disallowance Before the September 30, 2026 Tax Audit and the Move to Section 35(b) of the Income-tax Act 2025

CA Adityavikram Banka

Section 40(a)(ia) disallows 30% of a resident payment where TDS was not deducted or not paid by the ITR due date. How it works before the 30 September 2026 tax audit, and the move to Section 35(b) of the Income-tax Act 2025.