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Articles by Anmol

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Section 36(1)(va) with Section 43B of the Income Tax Act

  Anmol    22 March 2021 at 09:39

It is proposed to add another Explanation to section 36(1)(va) clarifying that provision of section 43B does not apply and deemed to never have been applied for the purpose of determining the 'due date”.

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Posted in Income Tax |   5994 Views