Amendments with respect to Section 56(2)(x) and 50CA

CMA Damini Agarwal , Last updated: 07 July 2020  
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Introduction The Central Board of Direct Taxes (CBDT) has further amended Income Tax Rules, 1962, under vide Notification No. 40/2020 dated 29th June, 2020. The Provision of Section 56(2)(x) of Income Tax Rules states certain class of assesses to whom the provision does not apply. The said Rule 1

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CMA Damini Agarwal
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Category Income Tax   Report

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