Notification No. 14/2021 [F. No. 187/7/2021 (ITA-I)] / SO 1160(E)

Last updated: 13 March 2021

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The Central Board of Direct Taxes (CBDT) has issued Notification No. 14/2021, amending a previous notification from 2014. This update specifically modifies Schedule-I of the Income Tax Act, 1961. New entries will be inserted after entry (xiv) in serial number 9 of the schedule.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Income-tax) NOTIFICATION
New Delhi, the 11th March, 2021

S.O. 1160(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), the Central Board of Direct Taxes hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes no. 70 / 2014 dated the 13th November, 2014, published in Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii) vide number S.O. 2915(E) dated 13th November, 2014 namely :-

2. In the said notification, in Schedule – I, against Serial number 9, after the entry (xiv), the following entries, shall respectively, be inserted, in column (4) and column (5), namely :-

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