​Applicability of Explanation 2 to Section 132B of the IT Act, 1961

Last updated: 12 August 2017

 Notice Date : 12 June 2017

F. No. 279/Misc./140/2015/ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No.20/2017 New Delhi, Dated 12th June, 2017 Subject: Applicability of Explanation 2 to Section 132B of the I. T. Act, 1961- reg. - Section 132

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