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FAQ :
The notification number is 54/2021.
The SO number is 1762(E).
You can download the notification from the provided link in the article.
The F. No. for this notification is 370142/46/2020-TPL.
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Notification No : 54/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_54_2021.pdf