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of <h1>CBDT Amends 2015 Notification with Retrospective Effect; New Notes Clarify Principal Rules and Ensure No Adverse Impact.</h1> Notification No. 14/2018, issued by the Central Board of Direct Taxes under the Ministry of Finance, amends a previous notification from June 22, 2015. This amendment modifies the existing note at the bottom of the original notification, replacing it with two new notes. The first note references the principal rules published in March 1962 and their last amendment in April 2015. The second note clarifies that the amendment will have retrospective effect from June 22, 2015, ensuring no adverse effects on any parties involved.
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