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Income Tax - Highlights / Catch Notes

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Disallowance u/s 40(a)(ia) - default u/s 201(1) - scope of ...

Income Tax

April 15, 2019

Disallowance u/s 40(a)(ia) - default u/s 201(1) - scope of amendment - second proviso to Section 40(a)(ia) of I.T. Act is curative in nature and has retrospectively.

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