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In the context of disallowance scheme u/s 40(a) (ia) the Tribunal in 

(2022] 97 ITR (Trib) 714 (ITAT[Chen]) held that once any payment made by the assessee which is covered under the provisions of section 40(a)(ia) of the Act is subjected to TDS, then even if, the assessee has deducted TDS by applying wrong provisions of the Act or at lower rates, then sum paid by the assessee cannot be disallowed under section 40(a)(ia) of the Act, on the ground that the assessee has deducted TDS at lower rates or under wrong TDS provisions of the Act.

The tax auditors in any such instance however may be expected to state any shortfall or wrong deduction in clause 34 in form 3CD. 

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