Section 40A(7)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 52] [Section 40A(7)] [Section 40A] [Entire Act]

Union of India - Subsection

Section 40A(7)(a) in The Income Tax Act, 1961

(a)[Subject to the provisions of clause (b), no deduction shall be allowed in respect of any provision (whether called as such or by any other name) made by the assessee for the payment of gratuity to his employees on their retirement or on termination of their employment for any reason.

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Union of India - Subsection

Section 40A(7)(a) in The Income Tax Act, 1961