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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Issue of claim of ‘premium’ which was disallowed U/s. 40(a)(ia) ...

Income Tax

November 1, 2015

Issue of claim of ‘premium’ which was disallowed U/s. 40(a)(ia) - Even if the amount is credited to Suspense A/c, but is claimed in the Books of Accounts of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of payee and the provisions of this Section shall apply accordingly. - AT

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