Rule 8AB of Income tax rules to tax the specified entity under section 45(4)
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...
Tag : section 45(4)
Guidelines under section 9B and section 45(4) inserted by Finance Act 2021
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...