Difference between 40A(3) and 40A(3A)

40(A)(3) attract the current year revenue expenditure disallowance
40(A)(3A) attract the previous year revenue expenditure paid in current year above Rs.10000
for example audit fee payable in the balance sheet(ie, 31-03-2019) Rs.40000 and whole Rs. 40000 paid in cash to auditor on single day (eg. on 06-06-2019) then Rs.40000 is disallowed under section 40(A)(3A)

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