| Income Tax - Circular - Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961 | 02 July , 2021 |
For the purpose of removing difficulty, CBDT has issued Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961 wide Circular No. 14 of 2021 Dated 02.07.2021 |
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