Hi,
Should all the disallowances made in ITR for provisions on which tax is not deductable be disclosed int Form 3CD also ? If so under which clause ?
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All disallowances in itr to appear in 3cd also
Replies (2)
Yes under clause 21 (b) , as follows
(b) Amounts inadmissible under section 40(a):-
(i) as payment to non-resident referred to in sub-clause (i)
(A) Details of payment on which tax is not deducted:
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
(B) Details of payment on which tax has been deducted but has not been paid during the previous year or in the
subsequent year before the expiry of time prescribed under section 200(1)
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
(V) amount of tax deducted
Thank you for your reply.
I am talking about the disallowances which are attraced by clause 37. Eg provisions. Where do i disclose them in the 3CD return
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