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Retrospective Application of Provisos in Sections 40(a)(ia) and 201(1) of Income Tax Act from April 1, 2005.

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....Disallowance of expenses u/s 40(a)(ia) - TDS default u/s 201 - the second proviso to Section 40(a)(ia) and first proviso to Section 201(1) of the Act though inserted by Finance Act, 2012, would be applicable retrospectively w.e.f. 01.04.2005.....

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