Rohit AgrawalRohit Agrawal asked 7 months ago
1 Answers
RaviRavi Staff answered 7 months ago

1200 — talks about previous year , this previous year means financial year (say 18-19) for which tax audit is conducted — payment in excess of limit covered by Sec 40A(3)
1201 — talks about preceding year which means financial year (17-18) — payment in excess of limit covered by Sec 40A(3A)

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