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Provision for current year income tax disallowed u/s.

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 November 2012 In case of a private limited company, we create provision for Income Tax according to the Tax Liability calculated.
My query is while preparing the Computation of Income, the same Provision for Current Year Income Tax should be disallowed under which section under Income Tax Act.
Thanks in advance.

21 November 2012 disallowed u/s 40(a)(ii)



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