CBDT issues Guidelines on section 9B and formula u/s 45(4) of the Income-tax Act
July 2, 2021
Income Tax
 CBDT issues Guidelines on section 9B and formula u/s 45(4) of the Income-tax Act 1961  CBDT vide Circular No. 14 of 2021 dated 02nd July, 2021 issued Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961  Finance Act, 2021 …