CBDT notified additional conditions for ITR Filing under new rule 12AB

Last updated: 23 April 2022

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 21st April, 2022 G.S.R. 307(E). - In exercise of the powers conferred by clause (iv) of the seventh proviso to subsection (1) of section 139 read with section 295 of the Income-tax Act, 196

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