Specified in section 40a 2 )( b of the it act July 8, 2019 16 32 64 128 From persons specified in section 40a 2 )( b of the it act From persons specified in section 40a(2)(b) of the i. t. act Section 83 ita Section 402(b) 404(a)(4) or 404a Payments made to persons specified in section 40a(2)(b) Section 403(b)(7)
