https://www.taxtmi.com/forum/issue?id=110046 Amendment to section 40(a)(ia) creates a proviso allowing exclusion from disallowance for interest paid to a resident payee if the payee provides a specified form certified by a chartered accountant; the central issue is whether that proviso applies to the assessment year under scrutiny or only to later assessments. en-us Thu, 17 Mar 2016 14:16:14 +0530 Thu, 23 Jan 2025 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110046 Amendment to section 40(a)(ia) creates a proviso allowing exclusion from disallowance for interest paid to a resident payee if the payee provides a specified form certified by a chartered accountant; the central issue is whether that proviso applies to the assessment year under scrutiny or only to later assessments. Discussion-Forum Income Tax Thu, 17 Mar 2016 14:16:14 +0530 https://www.taxtmi.com/forum/issue?id=110046