Rule 6dd


06 December 2012 If a company paid rs 2000 each to mtnl on telephone bill of his 20 employee in a single day in cash then section 40A(3) is attract or not.?
please consider rule 6DD exception also...

07 December 2012 NOT ATTRACTED.

MTNL has acknowledged this payment from your employees (if bills were on employee's name) and not from Company.





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