https://www.taxtmi.com/highlights?id=36861 Disallowance u/s 40(a)(ia) - Non deduction of TDS - the insertion of second proviso to Section 40(a)(ia) is declaratory and curative in nature and it has retrospective effect from 1st April, 2005, being the date from which sub clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004 - AT en-us Mon, 13 Nov 2017 11:47:17 +0530 Mon, 13 Nov 2017 11:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36861 Disallowance u/s 40(a)(ia) - Non deduction of TDS - the insertion of second proviso to Section 40(a)(ia) is declaratory and curative in nature and it has retrospective effect from 1st April, 2005, being the date from which sub clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004 - AT Highlights Income Tax Mon, 13 Nov 2017 11:47:17 +0530 https://www.taxtmi.com/highlights?id=36861