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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Provisions of sec. 40(a)(ia) are applicable only to the amounts ...

Income Tax

September 25, 2012

Provisions of sec. 40(a)(ia) are applicable only to the amounts of expenditure which are payable as on 31st March of every year and it cannot be invoked to disallow the expenditure which had been actually paid during the previous year without deduction of TDS - AT

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