H K Davra & Co. Section 40(a)(ia): 30% TDS Disallowance, Later-Year Relief and Section 35(b)(i) of the New Act Many businesses treat TDS as a back-office formality: deduct, deposit, file the quarterly return and move on. Yet a single missed deduction on professional fees, a contract payment or a year-end provi... Income Tax Section 40(a)(ia) TDS Tax Audit 13-Jan-2026 Income Tax