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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 13th August, 2020 (INCOME TAX) S.O. 2754(E).In exercise of the powers conferred by section 118 and sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1
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FAQ :
The purpose of Notification No. 62/2020 is to make amendments to the Income-tax Act, 1961.
This notification was issued by the Central Board of Direct Taxes (CBDT) under the Ministry of Finance, Department of Revenue.
The amendments are made in exercise of the powers conferred by section 118 and sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961.
The notification introduces amendments by substituting the schedule in the principal notification.
The principal notification was published in the Gazette of India on 22nd October 2014.
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Notification No : 62/2020Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_62_2020.pdf