Circular No. 19 of 2021-CBDT
F. No. 370142/48/2021-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(TPL Division)
Dated: 26thOctober, 2021
Sub.: Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961 reg.
Finance Act
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Notification No : Circular No. 19 of 2021-CBDTPublished in Income Tax
Source : https://incometaxindia.gov.in/communications/circular/circular-19-2021.pdf