๐ CBDT Circular
Circular No. 18/2021 โ Clarification regarding Section 36(1)(xvii) inserted vide Finance Act, 2015
In plain English
Clarification regarding Section 36(1)(xvii) inserted vide Finance Act, 2015. Official CBDT circular No. 18/2021, dated 25 Oct 2021.
The official document
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Read the official CBDT circular (PDF)Official CBDT circular No. 18/2021 โ opens the official PDF on incometaxindia.gov.in.
๐ View the PDF โ
Our explanation is a plain-language summary for general understanding, not advice on your specific matter.
The official CBDT copy prevails. ยฉ EaseValue Advisors LLP.