CBDT inserts rule 2DCA for computation of minimum investment and exempt income under Section 10 (23FE)

Last updated: 10 May 2022

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th May, 2022 G.S.R. 341(E).In exercise of the powers conferred by the Explanation 3 to clause (23FE) of section 10 and fourth, fifth and sixth provisos to clause (23FE) of section 10, read

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