Notification No. 34/2021 [F. No. 370142/39/2020-TPL] / SO 1672(E)

Last updated: 24 April 2021

 Notice Date : 22 April 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi, the 22nd April, 2021 (INCOME-TAX) S.O. 1672(E).In exercise of powers conferred by sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of 1961) (

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