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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Non-deduction of TDS - Section 40(a)(ia) is applicable only ...


Non-deduction of TDS on unpaid amounts by March 31 can lead to disallowed expenses u/s 40(a)(ia).

September 15, 2012

Case Laws     Income Tax     AT

Non-deduction of TDS - Section 40(a)(ia) is applicable only amount payable as on 31st March of year - AT

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