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Income Tax - Highlights / Catch Notes

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Deductibility of expenditure incurred on VRS - Rule 2BA of the ...

Income Tax

October 4, 2013

Deductibility of expenditure incurred on VRS - Rule 2BA of the Rules is attracted and applicable only to a circumstance, where the benefit of Section 10(10C) of the Act is sought for and not in a situation where the provisions of section 35DDA of the Act is called in aid - HC

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