No re-opening of earlier years cases due to digital payments leading to increased turnover in a particular year. CBDT Circular 40/2016
December 9, 2016
Income Tax
No re-opening of earlier years cases due to digital payments leading to increased turnover in a particular year. Circular No. 40/2016 Government of India Ministry of Finance Department of Revenue (CBDT) North Block, New Delhi, the 9th of December, 2016 Subject: – Directions under section 119 of the …