From Sections 30-38,we have studied various deductions available under PGBP.

Now we will study certain cases where deductions not available

These are

  • Section 40(a)
  • Section 40A
  • Section 43B

Lets study these in detail one by one

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.