Circular No. 10 /2013 – Income Tax - SECTION 40(a)(ia) OF THE INCOME-TAX ACT, 1961 - BUSINESS DISALLOWANCE - INTEREST, ETC., PAID TO RESIDENT WITHOUT DEDUCTION OF TAX AT SOURCE - Clarification

https://forum.chdcaprofessionals.com/Circular-No-10-2013-Income-Tax-SECTION-40-a-ia-OF-THE-INCOME-TAX-ACT-1961-BUSINESS-DISALLOWANCE-INTEn-tp380.html