Section 40A(3) Disallowance: Impact of Non-Account Payee Payments to Trade Creditors on Tax Compliance Across Assessment Years. https://www.taxtmi.com/highlights?id=4152 Disallowance u/s 40A(3)- trade creditors outstanding - amounts paid otherwise than by a/c. payee cheques or drafts - provisions for different assessment year analyzed - AT en-us Tue, 26 Jun 2012 08:28:41 +0530 Tue, 26 Jun 2012 08:28:41 +0530 TaxTMI RSS Generator Section 40A(3) Disallowance: Impact of Non-Account Payee Payments to Trade Creditors on Tax Compliance Across Assessment Years. https://www.taxtmi.com/highlights?id=4152 Disallowance u/s 40A(3)- trade creditors outstanding - amounts paid otherwise than by a/c. payee cheques or drafts - provisions for different assessment year analyzed - AT Highlights Income Tax Tue, 26 Jun 2012 08:28:41 +0530 https://www.taxtmi.com/highlights?id=4152