03 November 2020
Please wide S.No. 20(a) of 3CD, it is written any sum paid to an employee for the services rendered where such sum was otherwise payable to him as profit or dividend sec 36(1)(ii). Which connotes different meaning than the section in which it is mentioned as any sum paid to an employee as bonus or commission for service rendered where such sum would not have been payable to him as profits or dividend if it had not been paid as bonus or commission
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