The Central Board of Direct Taxes (CBDT) notified the Income-tax (23rd Amendment) Rules, 2020 to further amend the Income-tax Rules, 1962. The amendment will come into effect from 1 April, 2021. In the Income-tax Rules, 1962, in rule 67, in sub-rule (2) in the fifth proviso, for the letters “AA”, the letter “A” shall be […]
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