Section 40(a)(ia) Applies Only to March 31 Payables; Cannot Disallow Prior Year Paid Expenses Without TDS Deduction.

Provisions of sec. 40(a)(ia) are applicable only to the amounts of expenditure which are payable as on 31st March of every year and it cannot be invoked to disallow the expenditure which had been actually paid during the previous year without deduction of TDS - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X