Retrospective Application of Second Proviso in Section 40(a)(ia) Offers Relief for Past Tax Deduction Non-Compliance. https://www.taxtmi.com/highlights?id=45900 Disallowance u/s 40(a)(ia) - default u/s 201(1) - scope of amendment - second proviso to Section 40(a)(ia) of I.T. Act is curative in nature and has retrospectively. en-us Mon, 15 Apr 2019 07:08:19 +0530 Mon, 15 Apr 2019 07:08:19 +0530 TaxTMI RSS Generator Retrospective Application of Second Proviso in Section 40(a)(ia) Offers Relief for Past Tax Deduction Non-Compliance. https://www.taxtmi.com/highlights?id=45900 Disallowance u/s 40(a)(ia) - default u/s 201(1) - scope of amendment - second proviso to Section 40(a)(ia) of I.T. Act is curative in nature and has retrospectively. Highlights Income Tax Mon, 15 Apr 2019 07:08:19 +0530 https://www.taxtmi.com/highlights?id=45900