MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 97/2021 - Income Tax
New Delhi, the 1st September, 2021
S.O. 3562(E). - In exercise of the powers conferred by the second proviso to sub-section (1) of section 245-O, sub-section (2) of section 245P, sub-section (4) of section 245Q, sub-section (8) of section 245R, sub-section (3) of section 245S, sub-section (3) of section 245T, sub-section (3) of section 245U and the proviso to section 245V of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby appoints 1st day of September, 2021 as the date for the purposes of said provisos and said sub-sections of the said Act.
[Notification No. 97 /2021/F.No. 370142/31/2021-TPL (Part II)]
SHEFALI SINGH, Under Secy.
CAclubindia
Guest
Notification No : 97/2021 - Income TaxPublished in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_97_2021.pdf