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Deduction in respect of expenditure on specified business u/s 35AD - Cash payment in excess of ₹ 10000 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 of the said section provides that deduction in respect of the whole of any expenditure of capital nature incurred, wholly and exclusively, for the purposes of any specified business carried on during the previous year in which such expenditure is in .....

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