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Sec 40(a)(i) & 40(a)(ia) in One Shot | Last Day Revision #caexams #cmaexams #ldr #incometax #tds
Sec 40(a)(i) & 40(a)(ia) in One Shot | Last Day Revision #caexams #cmaexams #ldr #incometax #tds
Section 40 of Income Tax Act explained in easiest chart form. Learn Section 40(a)(i) and Section 40(a)(ia), where expenses are disallowed if TDS is not deducted or not deposited on time.
✔ Payment to Non Resident / Foreign Company
✔ Payment to Resident
✔ 100% Disallowance
✔ 30% Disallowance
✔ Allowed in later year
✔ Important exam concept
Perfect for CA, CS, CMA, BCom, Income Tax students and revision learners.
#Section40 #TDS #IncomeTax #CAStudents #Taxation #TheQualifiedRoute
Видео Sec 40(a)(i) & 40(a)(ia) in One Shot | Last Day Revision #caexams #cmaexams #ldr #incometax #tds канала The Qualified Route
Section 40 of Income Tax Act explained in easiest chart form. Learn Section 40(a)(i) and Section 40(a)(ia), where expenses are disallowed if TDS is not deducted or not deposited on time.
✔ Payment to Non Resident / Foreign Company
✔ Payment to Resident
✔ 100% Disallowance
✔ 30% Disallowance
✔ Allowed in later year
✔ Important exam concept
Perfect for CA, CS, CMA, BCom, Income Tax students and revision learners.
#Section40 #TDS #IncomeTax #CAStudents #Taxation #TheQualifiedRoute
Видео Sec 40(a)(i) & 40(a)(ia) in One Shot | Last Day Revision #caexams #cmaexams #ldr #incometax #tds канала The Qualified Route
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17 апреля 2026 г. 19:13:41
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