Disallowance u/s 40a(ia)

From F. Y. 2009 - 10 corresponding to A. Y. 2010 - 11

Hi friend

It is Applicable from AY 2010-11 retrospectively

S.V

applicable from A/Y 2010-11

YES, IT WILL APPLICABLE FROM ASSESMENT YEAR 2010-2011.

yup..applicable from A.Y 2010-11

yes agreed with above members

Hi Mr. Gokul

Applicable from A.Y 2011-2012.

For A.Y 2010-11, such provision is applicable only for the expenditure deductibe in March, not for the other Expenditures.

This amendment in sec 40(a)(ia) was made by Finance Act 2008 with retrospective effect from Assessment Year 2005-2006.

THANKS

Applicable from A.Y. 2011-2012 w.r.e.f. F.Y. 2005-06

It is applicable from AY 2010-11 onwards.If you want any further reference check out the Income Tax  ready reckoner of Taxman

I think   Ranotosh Podder  is   right   in respect to the    disllowance  u/s   40a (ia)