[Solved] When tax is not deducted at source on annual rent of Rs.2 lakhs paid to landlord by a company, the amount liable for disallowance under section 40(a) (ia) is

Q.	When tax is not deducted at source on annual rent of Rs.2 lakhs paid to landlord by a company, the amount liable for disallowance under section 40(a) (ia) is
A.	Nil
B.	Rs.2,00,000
C.	Rs.20,000
D.	Rs.60,000
Answer» D. Rs.60,000

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