Direct tax for may 14 exam

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PLEASE HELP ME. RTP FOR MAY 14 HAS "SAFE HARBOUR RULES" RUNNING IN SEVERAL PAGES. KINDLY HELP ME ABOUT SAME. ARE YOU READING THAT. WHAT DOES IT MEAN DO YOU HAVE ANY NOTES CAN U GIVE ME LINK OF ANY TEACHERS NOTES OR VIDEO FOR PREPARING SAME
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Vinod gupta sir said in amendment class that don't read these rules


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