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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION
New Delhi, the 28th January, 2020
(Income-Tax)
S.O. 388(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), Central Board of Direct Taxes hereby makes the following amendments in the notification of Income-tax, published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) vide number S.O. 2752(E), dated the 22nd October, 2014, namely :— In the SCHEDULE, against Serial No. 72, for the entries relating to column (4), the following entries shall be substituted:-
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FAQ :
The purpose of Notification No. 05/2020 is to make amendments to the Income-tax Act, 1961, specifically concerning entries in the Schedule.
This notification was issued by the Central Board of Direct Taxes (CBDT) under the Ministry of Finance, Department of Revenue.
The amendments are made to the Schedule of the Income-tax Act, 1961, relating to Serial No. 72.
The notification was issued in exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961.
This notification was issued on the 28th January, 2020.
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Source : https://www.incometaxindia.gov.in/communications/notification/notification_05_2020.pdf