Tag: Section 45(4) & Section 9B guidelines by CBDT

CBDT issued guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961     F.370142/22/2021-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Circular No. 14 of 2021-Income Tax | Dated: 02nd July, 2021 Sub.: Guidelines ...