Order under section 45(3)(b) of the Income Tax Act, 2025 read with Rule 35 of the Income Tax Rules, 2026

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Full Text of the Document

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....ptions) NOTIFICATION No. 07/2026 Dated: 06 August, 2026 Order under section 45(3)(b) of the Income Tax Act, 2025 read with Rule 35 of the Income Tax Rules, 2026 In exercise of the powers conferred by section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026, the Pr. Chief Commissioner of Income Tax (Exemptions), Delhi hereby accords approval to the co....