https://www.taxtmi.com/article/detailed?id=226 Form 3CD paragraph 18 requires disclosure of payments actually made to persons specified under section 40A(2)(b); only direct payments to such related persons are reportable, reimbursements and payments to unrelated third parties made in connection with a related person are ordinarily excluded, while capital payments to related persons must be reported (with note if capitalized). en-us Thu, 13 Nov 2008 00:00:00 +0530 Fri, 14 Nov 2008 09:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=226 Form 3CD paragraph 18 requires disclosure of payments actually made to persons specified under section 40A(2)(b); only direct payments to such related persons are reportable, reimbursements and payments to unrelated third parties made in connection with a related person are ordinarily excluded, while capital payments to related persons must be reported (with note if capitalized). Articles Income Tax Thu, 13 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=226