Under section 269ST - 2 LAKHS (APPLICABLE SELLER) under section 40A(3) - 10000 (applicable to payer in respect of revenue expenditure) second proviso to section 43 - 10000 (applicable to payer in respect of capital expenditure) under section 269ss - 20000 (applicable to borrower of loan or seller in case of transfer) under section 269t - 20000 (applicable to borrower of loan while repayment of loan)
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