Disallowanc U/s 40A (2)

C.A. Hamid Bhati (Practicing C. A.) (13 Points)

02 November 2007  
Point No. 9 of ITR 4 / 5 : Disallowance for Payment to Relatives U/s 40A (2) :  As per said section, AO has to disallow the payment to relatives, if it is in excess payment.. How an auditor can verify the same