MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 31st March, 2021
S.O. 1432(E).In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (
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Notification No : 20/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_20_2021.pdf