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Calculator · Direct tax

TDS disallowance calculator for Section 40(a)

This tool estimates the part of an expense that is disallowed when tax was not deducted or was not deposited on time, for resident and non-resident payees. It is used by businesses and professionals whose accounts are audited. You need to enter the expense amount, the TDS applicable and the dates of deduction and deposit, and the result shows the disallowed amount and the stage at which it can be claimed later.

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How to use this calculator

  1. Enter the expense amount, the TDS applicable and the dates of deduction and deposit.
  2. Choose the payee type and the dates to match your situation.
  3. Read the disallowed amount and the stage at which it can be claimed later in the result.

An expense disallowed can be claimed in a later year when tax is paid; check the conditions in the provision.

The result is an estimate for the figures you enter. It is not a filed return, a certificate or professional advice. Rates, thresholds and section numbers change with each Finance Act, and the Income-tax Act, 2025 applies from 1 April 2026 with new section and form numbers.

For the related work, see Income tax return (ITR) filing.

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Sources

Last reviewed: . General information only. Check the official source or speak to a Chartered Accountant before acting on a result.

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