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Income Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Disallowance of deduction claimed u/s 80JJAA - business of ...

Income Tax

April 22, 2020

Disallowance of deduction claimed u/s 80JJAA - business of developing computer software - the provisions that existed before 1st day of April, 2016 shall apply to the earlier years, meaning thereby, the provisions, which are applicable to a particular year, should be applied for determining the eligibility of the assessee to claim this deduction.

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