MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 12th January, 2021
INCOME-TAX
S.O. 118(E).In exercise of the powers conferred by sub-section (2B) of section 274 of the Income-tax Act, 1961 (43 of 1961), for the purposes of giving effect
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Notification No : 3/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_no_3_2021.pdf