CBDT

CBDT Insert New Form-15E under Rule 29BA

The CBDT inserts a new Form 15E under rule 29BA to the provisions of section 195. Section 195 was amended by the Finance (No. 2) Act, 2019 to authorise the board to prescribe the form and manner of filing the application to govern the appropriate proportion of such sum so chargeable and upon determination tax …

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