TMI BlogNEW RECOGNIZED ASSOCITION FOR THE PURPOSE OF SECTION 43(5), CLAUSE (iii) OF EXPLANATION 2 TO CLAUSE (e) OF PROVISO, OF THE INCOME-TAX ACT, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue) (Central Board of Direct Taxes) New Delhi NOTIFICATION NO. 90/2013 Dated: November 27, 2013 In exercise of the powers conferred by clause (iii) of the Explanation 2 of clause (e) of the proviso to clause (5) of section 43 of the Income-tax Act, 1961 (43 of 1961) read with sub-rule (4) of rule 6DDD of the Income-tax Rules, 1962 , the Central Government hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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