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Income tax circular

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(Querist)
27 February 2016 Under which section the the Income-tax Act,1961 is the CBDT authorized to issue departmental circulars ?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
27 February 2016 Section 119 in Chapter XIII of the Income tax act
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Asawari Malhotra

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Asawari Malhotra (Querist)
29 February 2016 thank you for answering sir, could you pls answer this as well- https://www.caclubindia.com/experts/section-119-and-295-2277019.asp
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