In compliance with Section 139A(5)(c) of the Income Tax act

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01 October 2021 Dear sir
Its applicable for companies also .
And please share notification

01 October 2021 Yes....
In terms of Section 2 (31) of the Income Tax Act, 1961, a person has been defined to include (i) an individual,
(ii) a Hindu undivided family,
(iii) a company,
(iv) a firm,
(v) an association of person or a body of individuals, whether incorporated or not,
(vi) a local authority, and
(vii) every artificial juridical

01 October 2021 Dear sir,
can you please share the circular or notification link

01 October 2021 My dear, read section 2, subsection 31 of IT act. There is no provision to send you link here.

01 October 2021 link regarding the : Section 139A(5)(c) and Rule 114B

01 October 2021 Read:: Sec 139(5) ::: Every person shallโ€” .... (c) quote such number in all documents pertaining to such transactions as may be prescribed (56) by the Board in the interests of the revenue, and entered into by him:
Foot note on 56.:: See rules 114B to 114D and Form Nos. 60 & 61.


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