Q. Individual Assessee falling under tax audit in AY 2021-22 after 7-8 years hence not deducted TDS on expenses

Question

Dear Sir / Ma'am,

The individual assessee became liable for Tax audit after 7-8 years and hence failed to deduct TDS on expenses. Whether the expenses on which TDS was required to be deducted but neither deducted nor paid, would be disallowed (30%)? If yes, is there any way-out to deal with it? Do we have to give any qualification on it?  

Thanks & Regards

Bipin

Answer 1

Assessee now treated as asssessee in default.

You have to qualify.