Circular No. 14/2021 — Guidelines under section 9B and section 45(4) of the Income-tax Act, 1961

Published: 02 Jul 2021

Status: ✔ In force

Number: 14/2021

In plain English

Guidelines under section 9B and section 45(4) of the Income-tax Act, 1961. Official CBDT circular No. 14/2021, dated 02 Jul 2021.

The official document

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Read the official CBDT circular (PDF)

Official CBDT circular No. 14/2021 — opens the official PDF on incometaxindia.gov.in.

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Our explanation is a plain-language summary for general understanding, not advice on your specific matter. The official CBDT copy prevails. © EaseValue Advisors LLP.

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