Section 40A(3)/(3A) Restrictions on Cash Expenditure (Capital & Revenue) By Anand Gupta taxguruin

Section 40A(3)/(3A) Restrictions on Cash Expenditure (Capital & Revenue)

ANALYSIS OF SECTION 40A(3) AND 40A(3A) (a) Analysis of sec 40A(3) of the Act. Where payment is made in the year in which expenditure is incurred, 100% disallowance if the payment is in excess of Rs. 10,000 and not by A/c payee cheque/draft/ECS. [Sec 40A(3)] There are following two conditions for the applicability of this […]

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