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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Addition on account of non deduction of TDS from interest paid ...

Income Tax

December 4, 2017

Addition on account of non deduction of TDS from interest paid to NBFCs - disallowance u/s 40(a)(ia) - amendment brought by Finance Act 2012 in section 40(1)(ia) and 201(1) is declaratory and curative and therefore, such an amendment shall have retrospective effect from 1.4.2005. - AT

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