CBDT issued clarification in respect of Rule 114F (5) of IT Rules

Last updated: 28 July 2023


CBDT, Foreign Tax Tax Research Division has issued vide F. No. 500/34/2019-FTTR-III(Pt.)/1 dated July 26, 2023 issued clarification in respect of Rule 114F (5) of the Income Tax Rules, 1962. India has signed the Multilateral Competent Authority Agreement (MCAA) for exchanging information automat

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