#section 40(a)(ia)
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710 articlesIncome Tax

Income Tax
No TDS deductible on interest for delayed payment of Purchase Bills U/s. 194A
Income Tax

Income Tax
Amendment to S.40(a)(ia) by Finance Act, 2010 is applicable retrospectively from 1.4.2005
Income Tax

Income Tax
Amendment to section 40(a)(ia) is remedial, curative and retrospective
Income Tax

Income Tax
If assessee disclosed Profit U/s. 44AD no disallowance u/s 40(a)(ia) can be made
Income Tax

Income Tax
Expense cannot be disallowed if TDS paid before I.T. Return Filing
Income Tax

Income Tax
Expense Allowable if TDS paid on or before return filing due date
Income Tax

Income Tax
No Disallowance U/s. 40(a)(ia) if TDS been Paid Before due date of Income Tax Return
Income Tax

Income Tax
Amendment to S. 40(a)(ia) retrospective – ITAT Follows HC
Income Tax

Income Tax
Amendment to s. 40(a)(ia) retrospective from 1.4.2005
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Income Tax
Usance interest paid under letter of credit liable for TDS
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Income Tax
s.40(a)(ia) apply only to expenditure remaining payable
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Income Tax
S.40(a)(ia) not applicable to amounts paid by 31st March
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Income Tax
Amended provisions of S.194I related to TDS for the purpose of S. 40(a)(ia) applicable from AY 2007-08
Income Tax

Income Tax
