F.No. 149/141/2014-TPL
Government of India
Department of Revenue
Central Board of Direct Taxes
(Tax Policy Legislation Division)
***
New Delhi dated 28th August, 2014
Order under section 119 of the Income-tax Act
Vide the Finance Act, 2012, certain clarificatory amendments were introduced in clauses (14) and (47) of section 2, in clause (i) of sub-section (1) of section 9 and in section 195 of the Income-tax Act (the Act), with retrospective effect from 01.04.1962 in relation to
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