Deduction for Provision to Approved Gratuity Fund Allowed Under Specific Section 40A(7)(b) Over Section 43B
Deduction for Provision to Approved Gratuity Fund Allowed Under Specific Section 40A(7)(b) Over Section 43B Issue Whether a provision made towards a contribution to an approved gratuity fund is allowable as a deduction under Section 40A(7)(b) of the Income-tax Act, 1961 (Section 36 of the Income-tax Act, 2025), or if it can be disallowed under… Read More »

