Salary is not an exception in Rule 6DD of Income Tax Rules, 1962 and therefore any salary paid to an employee in excess of Rs.10,000 paid in a day is laible to be disallowed u/s 40A(3). However, if the assessee is opting for presumptive taxation u/s 44AD / 44ADA / 44AE then there shall not bes such disallowance.
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Pune
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