Notification notifying classes of persons for the purpose of Section 56(2)(viib) of the Income Tax Act, 1961 (dated – 24.05.2023) – CBDT

• 26th, May 2023
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– Notification notifying classes of persons for the purpose of Section 56(2)(viib) of the Income Tax Act, 1961 (dated – 24.05.2023) – CBDT.

• The Central Board for Direct Taxes notified classes of persons, from whom, consideration for the issue of shares received by the company is exempted from Section 56(2)(viib) of the Income Tax Act, 1961.