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40(a)(3)

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government employee
225 Points Posted on 07 December 2018
whether or not the provisions of section 40(a)(3) if the assessee gives advance for any expenses to be incurred in cash mode?
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On 07 December 2018 at 16:45 Report
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Practicing CA
305 Points Posted on 07 December 2018

No. Sec 40A(3) will not attract when advance has been made in cash for expense. Please find attached case law regard this. I hope you will find this helpful. 

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On 07 December 2018 at 17:05
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"Do the Right Thing...!!!"
128152 Points Posted on 07 December 2018
Yes... I agreed to Mr ANIMESH CHOWDHARY.,

The said section not attracted in the above said activity at the time of Advance...

Note : It's not applicable at the time of Advance. But, Any expenditure will make above 10k against the advance then its kicked on the expenditure.
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On 07 December 2018 at 21:21


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