For detailed Clarification go to the following link
https://203.197.214.122:8080/cbec/sertax_cir/stcirc85.doc
Regards
for views of TIOL on the said circular go to
https://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=4404#
Regards.
CAclubindia
