MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th May, 2021
FORM NO. 3CP
S.O. 1766(E).The Central Board of Direct Taxes, in exercise of its powers under section 35CCC of the Income-tax Act,1961 (43 of 1961) read with Rules 6AAD and
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Notification No : 48/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_48_2021.pdf