Tag: cbdt circular

Explanation 2 to Section 132B have prospective application-CBDT Circular accepting various High Courts judgment

Explanation 2 to Section 132B have prospective application-CBDT Circular accepting various High Courts judgment on application of seized/requisitioned assets Circular No.20/2017 F. No. 279/Misc./140/2015/ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, Dated12th June, 2017 Subject: Applicability of Explanation 2 …