Form 12BBA notified as declaration by senior citizens u/s 194P for exemption from filing ITR
September 3, 2021
Income Tax
CBDT notifies Form 12BBA as declaration by senior citizens of the age of 75 years or more for claiming exemption from filing return of income u/s 194P Finance Act 2021 has inserted a new section 194P in the Income Tax Act 1961 to provide Relaxation for certain category …