01 October 2011
KIND. ATTN.SIR ============== KINDLY CLARIFY, IF THE ASSESSEE HAS NOT COMPLIED WITH TDS PROVISIONS BEFORE THE DUE DATE OF FILING OF RETURN, WHAT ARE ALL THE QUALIFICATIONS TO BE SUBMITTED IN THE 44AB AUDIT REPORT BY THE AUDITOR. KINDLY ACKNOWLEDGE. WITH REGARDS CA.P.SHANGAR
01 October 2011
The items of payment of expenses subject to TDS not deducted/ paid shall be disallowed in computation of Income. Also the same has to be reported in Form 3CD, clause 27(b)