CBDT issued guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961
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CBDT issued guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961 F.370142/22/2021-TPL…
Section 45(4) & Section 9B guidelines by CBDT
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