The Central Board of Direct Taxes (CBDT) vide its Notification No 83/2023 Dated 29th September 2023 notified about insertion of a new Rule 21AHA in the Income Tax Rules 1962. This new Rule 21AHA pertains to various provisions about “Exercise … Continue reading CBDT Notifies Rule 21AHA of Income Tax: Exercise of Option Under Sub-Section (5) of Section 115BAE by Co-op Societies