Provision related to Income Tax Authority of Advance Ruling to be applicable from Sept. 2021: CBDT [Read Notification]

The Central Board of Direct Tax (CBDT) provision related to the Income Tax Authority of Advance Ruling to be applicable from 1 September 2021. “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, […]
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