Vide Notification No. 53/2022 Dated 10th May 2022, the CBDT has inserted rule 114BA and 114BB in the Income Tax Rules.
Section 114BA deals with transactions for the purposes of clause (vii) of sub-section (1) of section 139A.
Section 114BB deals with transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A.
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