IT Rule 11UAC Amended to Encourage Relocation of Funds & Movable Property

Last updated: 20 July 2023

The Income-tax (Thirteenth Amendment) Rules, 2023 were notified by the Central Board of Direct Taxes on 18th July 2023. The rules amend the Income-tax Rules, 1962, and make the following changes: They provide for the manner of computation of the income of a resultant fund under section 115UAA

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