MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 13th October, 2023
(INCOME-TAX)
S.O. 4501(E). In exercise of the powers conferred by sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 19
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Notification No : 89/2023Published in Income Tax
Source : https://egazette.gov.in/WriteReadData/2023/249418.pdf