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The Central Government notifies that no deduction shall be allowed for any expenditure incurred in settling proceedings initiated in connection with any contravention or default.

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....4-2025 Income Tax<br>Income Tax<br>Miscellaneous<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 38/2025 New Delhi, the 23rd April, 2025 (INC....

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....ess or profession and no deduction or allowance shall be made in respect of such expenditure, namely:- (a) the Securities and Exchange Board of India Act, 1992 (15 of 1992); (b) the Securities Con....

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