CBDT notifies statement of accumulation u/s 10(23C)

Last updated: 18 August 2022

MINISTRY OF FINANCE (Department of Revenue) [CENTRAL BOARD OF DIRECT TAXES] NOTIFICATION New Delhi, 17th August, 2022 INCOME-TAX G.S.R. 632(E).In exercise of the powers conferred under clause (a) of Explanation 3 to the third proviso to clause (23C) of section 10 and clause (a) of sub-sectio

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