The CBDT gas issued the Circular 14 of 2021 on 2nd July 2021 in which the guidelines under section 9B and section 45(4) of Income tax act 1961 has been issued to clarify the applicability of provisions of Section 9B and section 45(4), newly inserted sections by the Finance Act 2021.
To view and download the Circular, click here Circular
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