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TR Vol-172 Issue-9, 27 April 2020
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Heading
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Table of Contents
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Page
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| Disallowance of Cash Payments-Provisions Regarding |
2
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| Historical Background of Section 40A(3) Disallowance |
7
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| Object of Section 40A(3) |
10
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| Constitutional Validity of Section 40A(3) |
14
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| Scope and Applicability of Section 40A(3) |
15
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| Applicability of Section 40A(3) in Case of Charitable Trusts and Exempt Institutions |
44
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| Issues Relevant to Section 40A(3) as Clarified by CBDT Via Various Circulars |
47
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| Exceptional Circumstances as per Rule 6DD Enabling Cash Payments Bypassing Section 40A(3) & 40A(3A) |
50
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| Tax Audit Requirements Vis-a-Vis Section 40A(3) |
72
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| Conveyancing Tips in Relation to Disallowance under Section 40A(3) |
76
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| FAQ Regarding Disallowance of Cash Payments |
78
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