Section 40a(3) - disallowance

I have gone through Rule 6DD but it seems that payt. made to court for filling suit is not covered, hence the same is disallowed if contravene Sec 40A(3)

Visit the link https://law.incometaxindia.gov.in/dittaxmann/incometaxacts/2005itact/rules006dd.htm

Clause (b) of the Rule 6DD says no disallowce u/s 40A(3) shall be made "where payment is made to the Government and, under the rules framed by it, such payment is required to be made in legal tender". So in my opinion this payment to court in excess of Rs20000 is allowable as per Rule6DD as payment to courts amounts to payment to Government.

Originally posted by : ASHISH PATHAK
	Clause (b) of the Rule 6DD says no disallowce u/s 40A(3) shall be made "where payment is made to the Government and, under the rules framed by it, such payment is required to be made in legal tender". So in my opinion this payment to court in excess of Rs20000 is allowable as per Rule6DD as payment to courts amounts to payment to Government.

Yes its right ..

Originally posted by : Saurabh
	I have gone through Rule 6DD but it seems that payt. made to court for filling suit is not covered, hence the same is disallowed if contravene Sec 40A(3) Visit the link https://law.incometaxindia.gov.in/dittaxmann/incometaxacts/2005itact/rules006dd.htm

Originally posted by : ASHISH PATHAK
	Clause (b) of the Rule 6DD says no disallowce u/s 40A(3) shall be made "where payment is made to the Government and, under the rules framed by it, such payment is required to be made in legal tender". So in my opinion this payment to court in excess of Rs20000 is allowable as per Rule6DD as payment to courts amounts to payment to Government.

Yes I agree with you sir.

agree with me