Applicability of Sec 40(a)(ia) on year end TDS provisions

Manikanta Raju CA,CWA,(CS) , Last updated: 22 December 2009  
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Introduction: One of the important aspect during the tax audit is whether payments made towards specified expenditure attracts disqualification u/s 40(a) (ia) and applicability of this section to provisions made at the year end and its implications. Applicability of Sec 40(a) (ia) to year end

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Manikanta Raju CA,CWA,(CS)
(Industry)
Category Income Tax   Report

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