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Interest disallow

(Querist) 11 August 2012 This query is : Resolved 
I WISH TO DISALLOW INTEREST EXPENDITURE IN TUNE OF SURPLUS MONEY ( CASH IN HAND ) , CASH NOT UTILIZED FOR ANY PURPOSE BUT INTEREST PAID TO BANK. CAN ANYONE TELL ME IN WHICH SECTION I DISALLOW INTEREST AND CAN IT MENTIONED IN 3CB.
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Guest (Expert) 12 August 2012
Please check Section 36 of Income Tax Act.

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