https://www.taxtmi.com/circulars?id=68400 The Board received representations about whether the Finance Act, 2015 insertion of Section 234B(2A) (effective 01.06.2015) applies to cases pending before the Settlement Commission as on that date or only to applications filed after it. CBDT has enclosed a communication from its TPL division clarifying the applicability issue and has directed principal chief commissioners and other concerned officers to note the clarification and ensure necessary compliance. en-us Fri, 08 Apr 2016 00:00:00 +0530 Wed, 02 Apr 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68400 The Board received representations about whether the Finance Act, 2015 insertion of Section 234B(2A) (effective 01.06.2015) applies to cases pending before the Settlement Commission as on that date or only to applications filed after it. CBDT has enclosed a communication from its TPL division clarifying the applicability issue and has directed principal chief commissioners and other concerned officers to note the clarification and ensure necessary compliance. Circulars Income Tax Fri, 08 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68400