https://www.taxtmi.com/highlights?id=52223 Addition u/s 40(a)(ii) - Allowable deduction in the year of its payment - Education Cess and Higher and Secondary Education Cess - Even, though, “cess” may be collected as a part of income tax, that does not render such “cess”, either rate or tax, which cannot be deducted in terms of the provisions in Section 40(a)(ii). The mode of collection, is really not determinative in such matters. - HC en-us Sat, 07 Mar 2020 10:48:47 +0530 Sat, 07 Mar 2020 10:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52223 Addition u/s 40(a)(ii) - Allowable deduction in the year of its payment - Education Cess and Higher and Secondary Education Cess - Even, though, “cess” may be collected as a part of income tax, that does not render such “cess”, either rate or tax, which cannot be deducted in terms of the provisions in Section 40(a)(ii). The mode of collection, is really not determinative in such matters. - HC Highlights Income Tax Sat, 07 Mar 2020 10:48:47 +0530 https://www.taxtmi.com/highlights?id=52223