Question ID : 466

Section 40A(ia)

One of my clet was applied for Tan number durg December,04. The Tan number was not allotted. An application made for allottg TAN number durg May 1st Week aga. TAN Number was not alloted upto june 1st week. Our client deducted T.D.S u\s.194 C but could not pay before 31st May, 2005 due to non allotment of TAN number. The banks are not accepted TDS chanas without havg TAN numbers. TDS was paid immeadiately after allotg TAN number durg June,05 itself. As per sec 40 A(ia) expenditure could not be allowed for non payment of T.D.S before due DAte ? What is the remendy for it. Any amendment is proposed now ? Kdly give advise for non disallowg expenditure ? '

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