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consequences of failure to deduct tax at source

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(Querist)
23 November 2009 consequences of failure to deduct tax at source? can any 1 tell me?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
23 November 2009 Liable to pay interest under section 201(1A) and penalty under section 221 of The Income Tax Act,1961.
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Jitender

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Jitender (Expert)
23 November 2009 exp will not be allowed as per sec 40(a)(ia)
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CA Deepak S

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CA Deepak S (Expert)
24 November 2009 Agree
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CMA Arif Farooqui

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CMA Arif Farooqui (Expert)
24 November 2009 agree

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