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Section 40a

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(Querist)
27 December 2007 from A.Y. 2005-06 onwards TDS on interest, commission or brokerage if not deducted before due date i.e. 7th April. the full expenditure will be disallowed.
What was the provision previous to that & where can i find out?
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R.V.RAO

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R.V.RAO (Expert)
27 December 2007 THE OLD IT ACT OF 2003 AND INCOME TAX READY RECKONER OF A.Y 2004-2005 CONTAINS THESE DETAILS.
R.V.RAO

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