#section 40(a)(ia)
Log in to FollowEvery article filed under the “section 40(a)(ia)” tag — analysis, news and updates.
710 articlesIncome Tax
Income Tax
Amendment brought out in Section 40(a)(ia) are clarificatory and retrospective w.e.f 1st April 2005
Income Tax
Income Tax
Provisions of TDS Chapter (Chapter XVII) are relevant only for ascertaining deductibility of tax at source and not for actual deduction and payment for attracting provisions of section 40(a)(ia)
Income Tax
Income Tax
Default u/s 194C does not result in s. 40(a)(ia) disallowance if TDS paid before due date of filing ROI
Income Tax
Income Tax
Charges paid for bill discounting transactions does not amount to interest
Income Tax
Income Tax
Analysis of Budget Amendment related to disallowance of expenses for late payment of TDS- Section 40(a)(ia)
Income Tax
Income Tax
Disallowance on account of non-deduction / non-payment of TDS- Budget 2010
Income Tax
Income Tax
Amended provisions related to disallowance on account of non-deduction / non-payment of TDS for A.Y. 2011-12
Income Tax
Income Tax
Summary of Important Income tax provisions: Union Budget 2010-11
Income Tax
Income Tax
Change in provisions related to disallowance of expenditure on account of non-compliance with TDS provisions : Budget 2010-11
Income Tax
Income Tax
