Rule 6dd


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Querist : Anonymous (Querist)
02 June 2012 Are there other instances which are more or less similar to the instances stated under Rule 6DD of the Income Tax Rules?

03 June 2012 Rule 6DD talks about a few particular circumstances only where cash payment may not be disallowed U/s 40A(3).
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The possibility of more or less similar instances always exists.
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Benefit of Rule 6DD can only be taken when the instance can be convertible into a similar circumstance as described in the Rule.
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