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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Disallowance under Section 40(a)(ia) due to non deduction of TDS ...


Section 40(a)(ia) Disallows Expenses Without TDS Deduction, Covering Payments Throughout Fiscal Year for Compliance.

October 9, 2013

Case Laws     Income Tax     AT

Disallowance under Section 40(a)(ia) due to non deduction of TDS - section 40(a)(ia) would cover not only to the amounts which are payable as on 31st March of a particular year but also which are payable at any time during the year - AT

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