Retrospective Application of Provisos in Sections 40(a)(ia) and 201(1) of Income Tax Act from April 1, 2005. https://www.taxtmi.com/highlights?id=42166 Disallowance of expenses u/s 40(a)(ia) - TDS default u/s 201 - the second proviso to Section 40(a)(ia) and first proviso to Section 201(1) of the Act though inserted by Finance Act, 2012, would be applicable retrospectively w.e.f. 01.04.2005. en-us Mon, 22 Oct 2018 09:54:40 +0530 Mon, 22 Oct 2018 09:54:40 +0530 TaxTMI RSS Generator Retrospective Application of Provisos in Sections 40(a)(ia) and 201(1) of Income Tax Act from April 1, 2005. https://www.taxtmi.com/highlights?id=42166 Disallowance of expenses u/s 40(a)(ia) - TDS default u/s 201 - the second proviso to Section 40(a)(ia) and first proviso to Section 201(1) of the Act though inserted by Finance Act, 2012, would be applicable retrospectively w.e.f. 01.04.2005. Highlights Income Tax Mon, 22 Oct 2018 09:54:40 +0530 https://www.taxtmi.com/highlights?id=42166