TMI BlogSeeks to amend Notification No. 50/2014, dated the 22nd October, 2014X X X X Extracts X X X X X X X X Extracts X X X X ..... cise of the powers conferred by sub-sections (1) and (2) of section 120 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Official Gazette vide number S.O. 2752(E), dated the 22nd October ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of October, 2019. [F. No. 187/9/2019-ITA-I] PRAJNA PARAMITA, Director Explanatory Memorandum : It is hereby certified that no person is being adversely affected by giving retrospective effect to this notification. Note : The principal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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