Whether interest on TDS, Late fee paid to ROC or late fee u/s 234E are allowable as business expenditure or disallowed u/s 371(1). How to report them in Tax Audit Report Form-3CD?
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Tds intt, late fee roc, 234e-allowability u/s 37(1) and tar
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Only penalties are disallowed interest and late fee are allwoed
even interest and late fees are disallowed
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