There is Audit fee provison Rs. 300000 accounted in books as on 31-3-2019, same is dissallowed under section 40(a)(ia) for FY 2018-19
1).then tds is paid on December 2019 then, at time of filling tds return this tds payment is part of FY year and which quarter?
2). Is any interest is applicable? what is rate of interest? interest from which period to which period?
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