Disallowance u/s. 40(a)(ia) applies only to amounts ‘payable‘ as of 31st March – scenario Home » Direct Taxes Surana Maloo » Disallowance u/s. 40(a)(ia) applies only to amounts ‘payable‘ as of 31st March – scenario Disallowance u/s. 40(a)(ia) applies only to amounts ‘payable‘ as of 31st March – SC Please follow and like us: