CBDT clarification on disallowance u/s 14A of IT Act 1961

Last updated: 15 February 2014
File details
PDF 447 KB 0 downloads Income Tax
File description
Expenses pertaining to exempt income are disallowed u/s 14A of Income Tax Act 1961. Now CBDT has clarified vide circular dated 11.2.2014 that such expenses will be disallowed even if there is no corresponding exempt income (e.g. dividend) in a particular financial year. #pdf
Download PDF 447 KB Like
Submitted by · Posted 15 February 2014 · Other files by P C Agrawal · Report
Comments

Recent Files in Income Tax

View more →
PDF

Armed Forces Allowances Exemption Guide 2026

14 August 2026 Download
PDF

CBDT Releases Crypto-Asset Reporting FAQs under IT Act 2025

14 August 2026 Download
PDF

Guidance Note on Tax Audit u/s 44AB of the IT Act, 1961 - Revised 2026 Edition

08 August 2026 Download
PDF

Taxation And Other Laws (Amendment) Bill, 2026

08 August 2026 Download
PDF

FAQs: Taxation and Other Laws (Amendment) Bill, 2026

04 August 2026 Download
PDF

Foreign Assets Information User Guide - Version 1.0 (July 2026)

18 July 2026 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member P.VENKATA SATISH KUMARP.VENKATA SATISH KUMARPro Member ABHISHEK RATHOREABHISHEK RATHOREPro Member Tanuj Kumar SharmaTanuj Kumar SharmaPro Member xavierxavierPro Member Arun BoradArun Borad
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. RBI Second Amendment Directions, 2026
  2. Review of Guidelines on Concentration Risk Management - Rural Co-operative Banks
  3. MTP Series I & II for CA Final Nov 2026 Exams
  4. CBDT Releases Crypto-Asset Reporting FAQs under IT Act 2025
  5. Guidance Note on Tax Audit u/s 44AB of the IT Act, 1961 - Revised 2026 Edition
  6. Taxation And Other Laws (Amendment) Bill, 2026
  7. Armed Forces Allowances Exemption Guide 2026
  8. FAQs: Taxation and Other Laws (Amendment) Bill, 2026
  9. ICAI | 77th Annual Report and Accounts for FY 2025-26