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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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