Income-tax (30th Amendment) Rules, 2021 - Safe Harbour - Applicability Extended

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....e) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 117/2021 New Delhi, the 24th September, 2021 INCOME-TAX G.S.R. 661(E).-In exercise of the powers conferred by sub-section (2) of section 92CB r....

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....ax Rules, 1962, in rule 10TD, in sub-rule (3B), for the words and figures "assessment year 2020-21", the words and figures "assessment years 2020-21 and 2021-22" shall be substituted. [F. No. 370142/....