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Income Tax - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Amended provisions of sec. 40(a)(ia) w.e.f. 1.4.2010 with ...


Section 40(a)(ia) Income Tax Act: No Expense Disallowance if TDS Paid by Section 139(1) Due Date, Retroactive from 2010.

April 25, 2012

Case Laws     Income Tax     AT

Amended provisions of sec. 40(a)(ia) w.e.f. 1.4.2010 with retrospective effect - No disallowance if the TDS is paid on or before the due date specified in sec. 139(1)

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