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section 40A(3) OF INCOME TAX

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10 February 2010 Question:
How to verify whether the cheque issued is account payee or cross cheque by the bank statement?(In respect of Section 40A(3)of income tax act)

10 February 2010 Its difficult to verify so generally in tax audit report we gave a qualification that it is impossible to verify whether the cheque issued is account payee or crossed cheque.



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