https://www.taxtmi.com/acts?id=47249 The substituted proviso requires that deductions for specified sums are allowable only if the sum has actually been paid in cash or by cheque, draft or any other mode on or before the due date and, if paid otherwise than in cash, the sum has been realised within fifteen days from the due date. en-us Fri, 10 Jan 2025 12:05:32 +0530 Fri, 10 Jan 2025 12:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47249 The substituted proviso requires that deductions for specified sums are allowable only if the sum has actually been paid in cash or by cheque, draft or any other mode on or before the due date and, if paid otherwise than in cash, the sum has been realised within fifteen days from the due date. Act-Rules F. Acts / Amendment Acts Fri, 10 Jan 2025 12:05:32 +0530 https://www.taxtmi.com/acts?id=47249