Disallowance u/s 40(a)(ia) - Non deduction of TDS - the ...

Second Proviso to Section 40(a)(ia) of Income Tax Act is Retrospective from April 1, 2005.

November 13, 2017

Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - Non deduction of TDS - the insertion of second proviso to Section 40(a)(ia) is declaratory and curative in nature and it has retrospective effect from 1st April, 2005, being the date from which sub clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004 - AT

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Disallowance u/s 40(a)(ia) - Non deduction of TDS - the ...

Second Proviso to Section 40(a)(ia) of Income Tax Act is Retrospective from April 1, 2005.

November 13, 2017

Case Laws Income Tax AT

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