Tuesday, November 3, 2020

Second proviso to sec. 40(a)(ia) providing relief from being an assessee-in-default has retrospective effect

INCOME TAX: Second proviso to section 40(a)(ia) inserted by Finance Act, 2012, is clarificatory and it has retrospective effect from 1-4-2013

from www.taxmann.com Latest Case Laws https://ift.tt/3mZsid5
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