NOTIFICATION
New Delhi, the 31st March, 2021
(Income-tax)
S.O. 1435(E).In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as the said Act), the Central Board of Direct Taxes hereby directs that the
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Notification No : 23/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_23_2021.pdf