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Rule 8AB of Income tax rules to tax the specified entity under section 45(4)

by Team Taxcharcha01006
extension of due date of income tax return

The CBDT has issued the Notification No. 76/2021 in which Rule 8AB has been introduced to give explain the process of taxability of the specified entity under Section 45(4).

To view and download the notification, click here Notification

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