Amendments made to Section 40(a)(ia) by Finance Act, 2010 - ...

Income Tax

September 10, 2013

Amendments made to Section 40(a)(ia) by Finance Act, 2010 - Retrospective effect or Prospective effect - The amended section 40(a)(ia) expands and further liberalises the statue when it stipulates that deductions made in the first eleven months of the previous year but paid before the due date of filing of the return, will constitute sufficient compliance. - held as retrospective effect - HC

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Amendments made to Section 40(a)(ia) by Finance Act, 2010 - ...

Income Tax

September 10, 2013

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