https://www.taxtmi.com/forum/issue?id=1711 The proviso to s.40a(ia) allows deduction of a previously disallowed sum where tax on it has been deducted in any subsequent year or in the year in which such tax has been paid, and the ordinary meaning of "any subsequent year" covers any year following the relevant year rather than only the immediately following year; a narrow interpretation could invite revenue challenge though an opposing view finds the language clear. en-us Sat, 16 Jan 2010 13:28:37 +0530 Thu, 23 Jan 2025 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1711 The proviso to s.40a(ia) allows deduction of a previously disallowed sum where tax on it has been deducted in any subsequent year or in the year in which such tax has been paid, and the ordinary meaning of "any subsequent year" covers any year following the relevant year rather than only the immediately following year; a narrow interpretation could invite revenue challenge though an opposing view finds the language clear. Discussion-Forum Income Tax Sat, 16 Jan 2010 13:28:37 +0530 https://www.taxtmi.com/forum/issue?id=1711