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Income-tax (13th Amendment) Rules, 2021 - 41/2021 - Income Tax

Extract

..... MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 41/2021 New Delhi, the 3rd May, 2021 INCOME-TAX G. S. R. 314(E).- In exercise of the powers conferred by the clause (a) and clause (b) of Explanation 2A to sub-section (1) of section 9 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. Short title and commencement. - (1 .....

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Income-tax (13th Amendment) Rules, 2021 - 41/2021 - Income Tax

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