Budget updates move fast, keep up with CAclubindia Pro. Subscribe today!

differed tax

188 views 1 replies

ajay aju

29 Points Joined October 2017

any one plz provide me the list of temporary and permanent disallowences for differed tax calculation

Replies (1)

Divyam Goel

Chartered Accountant

36 Points Joined September 2017

Timing differences includes the following:
1. disallowance u/s 43B
2. disallowance u/s 40(a)(i) & 40(a)(ia)
3. depreciation as per income tax and companies act
4. effect of section 145A

Permanent differences includes:
1. disallowance u/s 40(a)(ii)
2. disallowance u/s 40A
3. expenses not allowed u/s 37