Estimate the gross expense disallowance where TDS was not deducted or was not deposited by the return-filing due date. Use this as a review queue, not as an automatic legal conclusion.
The calculator is intentionally coarse. The actual working paper should carry one row per payment, payee type, TDS section, amount, deduction date, deposit date, return-filing due date, correction status and Clause 34 reference. This tool gives the manager a number to reconcile—not a number to paste blindly.
Enter the resident-payee and non-resident-payee expense populations separately. Resident exposure is modelled at 30% and non-resident exposure at 100% where a default is selected.
Enter an evidenced relief amount only after the payment-wise review supports it. The tool does not decide payee-side cure, Section 201 relief or the year in which the expense becomes allowable.
Export the result, then complete the row-level working paper and tie the final conclusion to Clause 21(b), Clause 34 and the tax computation.
