Six types of disallowances for which A.O Can’t Charge interest u/s234B !

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The disallowance on account of non deduction of tax at source is now very common form of disallowance by the assessing officer. Such disallowance is done u/s 40(a)(i) and 40(a)(ia)  of the I T Act. Very common disallowances for non deductions of tax at source  are 1.      Non deduction on contractual works (Section 194C )…