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Section 40A - Expenses or payments not deductible in certain circumstances - Income-tax Act, 1961


  1. Manual - Section 40A(9) - Contribution to non-statutory funds

  2. Manual - Section 40A(7) - Provision for payment of Gratuity

  3. Manual - Section 40A(3) & 40A(3A) - Payment made otherwise than by account payee cheque

  4. Manual - Section 40A(2) - Payment to specified persons not deductible under certain circumstances

 

 

 

 

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