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differed tax

ajay aju (29 Points)

21 September 2018

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

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Divyam Goel (Chartered Accountant) (36 Points)
Replied 23 September 2018

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