The Income-Tax (1st Amendment) Rules, 2021 – CBDT
View PdfThe Income-Tax (1st Amendment) Rules, 2021 – CBDT
- This Rules,has come into effect from 01 April, 2021
- After the Rule 3A, Rule 3B following inserted –“Annual accretion referred to in the sun-clause (viia) of clause (2) of section 17 of the Act”