#section 40(a)(ia)
Log in to FollowEvery article filed under the “section 40(a)(ia)” tag — analysis, news and updates.
750 articlesIncome Tax
Income Tax
Sec. 194A TDS not deductible on Hundi discount as it is not interest
Income Tax
Income Tax
Payment of related Indian income tax by recipient foreign entity and disallowance for payment made without deduction of TDS
Income Tax
Income Tax
Penalty u/s 271C cannot be levied where assessee was under bonafide belief that TDS is not deductible
Income Tax
Income Tax
Parities & Anomalies Brought Between Section 40(a)(i) & Section 40(a)(ia) by Finance Bill 2014
Income Tax
Income Tax
Budget 14- Disallowance for non Payment or non deduction of TDS restricted to 30%
Income Tax
Income Tax
Budget 2014- Disallowance of expenditure for non- deduction of tax at source U/s. 40(a)(ia)
Income Tax
Income Tax
Disallowance u/s. 40(a)(ia) applies only to amounts ‘payable‘ as of 31st March – SC
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) should not be made on the basis of subsequent amendments
Income Tax
Income Tax
S. 40(a)(ia) amendment vide Finance Act 2010 allowing TDS payment till return due date is retrospective
Income Tax
Income Tax
No Disallowance for non deduction of TDS if recipient of income paid tax on the same
Income Tax
Income Tax
Section 40(a)(ia): Whether applicable to sum payable at the year end or on all sums during year
Income Tax
Income Tax
S. 195 AOs to tax taxable part of sum paid to NR for TDS default
Income Tax
Income Tax
TDS not deductible on Payments to banks for utilization of credit card facilities are in
Income Tax
Income Tax
