Requirement of tax deduction at source in case of corporations whose income is exempted under Section I0(26BBB) of the Income-tax Act, 1961 - Exemption thereof
Please refer to the attached file for details
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Notification No : 7 of 2015Published in Income Tax
Source : https://www.caclubindia.com/notice_circulars/files/322600_20150430111137_circular_7_of_2015.pdf