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Deduction in respect of expenditure on specified business u/s 35AD - Cash payment in excess of ₹ 10,000 in a single day to a person shall not be allowed - Budget 2017-18 w.e.f. AY 2018-19

Dated:- 2-2-2017 - Clause - 013 - Amendment of section 35AD. THE FINANCE BILL, 2017 Clause 13 of the Bill seeks to amend section 35AD of the Income-tax Act relating to deduction in respect of expenditure on specified business. The existing provisions .....

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curred, is allowed to an assessee. Clause (f) of sub-section (8) of the said section provides for exclusion of any expenditure incurred on the acquisition of any land or goodwill or financial instrument from the purview of expenditure of capital natu .....

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