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Provisions u/s 40a(3) whether applicable for personal exp.

This query is : Resolved 

11 April 2018 Suppose an individual purchased Television set at home for personal use and made payment of Rs. 45000/- in cash Whether the provisions of section 40A(3)are applicable for such personal household expenses. Kindly advise.

11 April 2018 sectio 28 to 44 are for business income/expenses only. Not applicable to personal expenses.



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