Payment without deduction of tds as per sec. 40(a)

Where any payment is made whithout deduction of Tds where tds is required to be deducted then intire amounts paid will be dis allowed.
  However in subsiquint years,
If current year tds is deducted along with preceding  Tds than entire deduction of current as well as previews allow
This provition not allow in case of sec.192 ( salary)