MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 2nd November, 2021
(INCOME-TAX)
S.O. 4592(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
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Notification No : 130 /2021 - Income TaxPublished in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification-130-2021.pdf