Sec 40(a)(ia)
Renu (Student) (460 Points)
24 September 2022Subsequently it was deposited in Q 2 of FY 2022-23
Can I claim the TDS amount disallowed in FY 2021 - 22, in FY 2022-23?
Manish
(CA)
(1176 Points)
Replied 24 September 2022
The disallowance would be 30% of the total amount if TDS is paid after the due date of ITR.
This 30% disallowance can be claimed in the year of payment of TDS,