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Sec 40a(3)

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 February 2013 At present dis-allowance u/s 40A(3) of the I.T. Act 1961 is 100% of the cash payments. Previously dis-allowance was 20% of the cash payment made. when was the amendment to 100% made?
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CA Prashant Gupta

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CA Prashant Gupta (Expert)
21 February 2013 20% was upto A.Y. 2007-08
after this 100%

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