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Sec. 43B

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In computation of income under the head Profits and Gains of Business or Profession (PGBP), some of the expenses are allowed under Income Tax Act 1961 and can be claimed by the assessee only in the year in which the payment is actually made. This is irrespective of the previous year in which the liability to pay such sum was incurred by the assessee. #pdf
CA Sarju Pandey

on 25 October 2012

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