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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Disallowance of expenses u/s 40(a)(ia) - TDS default u/s 201 - ...

Income Tax

October 22, 2018

Disallowance of expenses u/s 40(a)(ia) - TDS default u/s 201 - the second proviso to Section 40(a)(ia) and first proviso to Section 201(1) of the Act though inserted by Finance Act, 2012, would be applicable retrospectively w.e.f. 01.04.2005.

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