| (a) | - | any sum payable by the assessee by way of tax, duty, cess or fee, by whatever name called, under any law for the time being in force, or |
| (b) | - | any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees, or |
| (c) | - | any sum referred to in clause (ii) of sub-section (1) of section 36, or |
| (d) | - | any sum payable by the assessee as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State industrial investment corporation, in accordance with the terms and conditions of the agr .... To read the full section download the app from Google Play store
19 May 2026
Article, CA & Paid Assistant PositionsAggarwal Sarawagi and Co New Delhi CA View Details |
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