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Section 40(a)(ia) Income Tax Act: No Expense Disallowance if TDS Paid by Section 139(1) Due Date, Retroactive from 2010.

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Full Text of the Document

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....Amended provisions of sec. 40(a)(ia) w.e.f. 1.4.2010 with retrospective effect - No disallowance if the TDS is paid on or before the due date specified in sec. 139(1)....

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