https://www.taxtmi.com/highlights?id=37057 Addition on account of non deduction of TDS from interest paid to NBFCs - disallowance u/s 40(a)(ia) - amendment brought by Finance Act 2012 in section 40(1)(ia) and 201(1) is declaratory and curative and therefore, such an amendment shall have retrospective effect from 1.4.2005. - AT en-us Mon, 04 Dec 2017 08:14:37 +0530 Mon, 04 Dec 2017 08:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37057 Addition on account of non deduction of TDS from interest paid to NBFCs - disallowance u/s 40(a)(ia) - amendment brought by Finance Act 2012 in section 40(1)(ia) and 201(1) is declaratory and curative and therefore, such an amendment shall have retrospective effect from 1.4.2005. - AT Highlights Income Tax Mon, 04 Dec 2017 08:14:37 +0530 https://www.taxtmi.com/highlights?id=37057