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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Second proviso to section 40(a)(ia) of the Act is declaratory ...


Section 40(a)(ia) of Income Tax Act: Second proviso applies retrospectively from April 1, 2005, as declaratory and curative.

April 21, 2016

Case Laws     Income Tax     AT

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

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