MINISTRY OF FINANCE (Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATION New Delhi, the 5th January, 2026(INCOME-TAX)
S.O. 44(E). In exercise of the powers conferred by sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of
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Notification No : Notification No.1/2026/No. 500Published in Income Tax
Source : http://egazette.gov.in/(S(qgj15za5cbtjftxo3f2lztvs))/ViewPDF.aspx