Addition on account of non deduction of TDS from interest paid ...

Income Tax

December 4, 2017

Addition on account of non deduction of TDS from interest paid to NBFCs - disallowance u/s 40(a)(ia) - amendment brought by Finance Act 2012 in section 40(1)(ia) and 201(1) is declaratory and curative and therefore, such an amendment shall have retrospective effect from 1.4.2005. - AT

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Addition on account of non deduction of TDS from interest paid ...

Income Tax

December 4, 2017

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