differed tax
ajay aju (29 Points)
21 September 2018
any one plz provide me the list of temporary and permanent disallowences for differed tax calculation
1 Replies
Divyam Goel
(Chartered Accountant)
(36 Points)
Replied 23 September 2018
Timing differences includes the following:
1. disallowance u/s 43B
2. disallowance u/s 40(a)(i) & 40(a)(ia)
3. depreciation as per income tax and companies act
4. effect of section 145A
Permanent differences includes:
1. disallowance u/s 40(a)(ii)
2. disallowance u/s 40A
3. expenses not allowed u/s 37
1. disallowance u/s 43B
2. disallowance u/s 40(a)(i) & 40(a)(ia)
3. depreciation as per income tax and companies act
4. effect of section 145A
Permanent differences includes:
1. disallowance u/s 40(a)(ii)
2. disallowance u/s 40A
3. expenses not allowed u/s 37
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