TMI BlogSection 40(a)(ia) of Income Tax Act: Second proviso applies retrospectively from April 1, 2005, as declaratory and curative.Second proviso to section 40(a)(ia) of the Act is declaratory and curative in nature and has retrospective effect from 1st April, 2005 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|