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Central Government notifies non-banking financial companies (NBFCs) u/s 43D to be classified as Top Layer, Upper Layer and Middle Layer

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....neous<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 79/2023 New Delhi, the 22nd September, 2023 INCOME-TAX S.O. 4192(E).--In exercise of t....