CBDT has notified Two new Income Tax Rules i.e. Rule 12AA.(20.08.2021)

CBDT has notified Two new Income Tax Rules i.e. Rule 12AA- Prescribed person for the purposes of clause (c) and clause (cd) of section 140 and Rule 51B- Appearance by Authorised Representative in certain cases.

(Notification No. 93/2021- Income Tax dtd. 18th August 2021)

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