Guidelines regarding the provisions of section 153C of the Income-tax, 1961.

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.... General of Income Tax (Inv.) All Chief Commissioners of Income tax (Central) The Director General of Income Tax (Exemption) The Director General of Income Tax (International Taxation) Madam/Sir, Sub : Guidelines regarding the provisions of section 153C of the Income-tax, 1961. Kind Reference is invited to the Board's guidelines in F. No.-299/128/2013-IT(lnv. III) dated 31.03.2014 on the....