https://www.taxtmi.com/acts?id=50640 Amendment adds a clause bringing within the disallowance rule sums referred to in clause (ii) of sub section (1) of section 36, extends the proviso to cover that clause, and inserts an explanatory provision that where a deduction for such a sum was allowed in an earlier previous year, the assessee cannot claim a deduction under this provision in the later previous year when the sum is paid. en-us Mon, 14 Apr 2025 17:27:13 +0530 Mon, 14 Apr 2025 17:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50640 Amendment adds a clause bringing within the disallowance rule sums referred to in clause (ii) of sub section (1) of section 36, extends the proviso to cover that clause, and inserts an explanatory provision that where a deduction for such a sum was allowed in an earlier previous year, the assessee cannot claim a deduction under this provision in the later previous year when the sum is paid. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 17:27:13 +0530 https://www.taxtmi.com/acts?id=50640