Section 40(a)(ia): Applies to March 31 payables, not past year expenses paid without TDS deduction.

Section 40(a)(ia): Applies to March 31 payables, not past year expenses paid without TDS deduction. https://www.taxtmi.com/highlights?id=4884 Provisions of section 40(a)(ia) are applicable only to amounts of expenditure which are payable as on 31st March every year and it cannot be invoked to disallow expenditure which has been actually paid during the previous year, without deducting TDS - AT en-us Sun, 19 Aug 2012 07:42:45 +0530 Sun, 19 Aug 2012 07:42:45 +0530 TaxTMI RSS Generator Section 40(a)(ia): Applies to March 31 payables, not past year expenses paid without TDS deduction. https://www.taxtmi.com/highlights?id=4884 Provisions of section 40(a)(ia) are applicable only to amounts of expenditure which are payable as on 31st March every year and it cannot be invoked to disallow expenditure which has been actually paid during the previous year, without deducting TDS - AT Highlights Income Tax Sun, 19 Aug 2012 07:42:45 +0530 https://www.taxtmi.com/highlights?id=4884