CBDT Notifies NBFC Classification for Clause (da) of Section 43B of Income Tax Act
Extract of the CBDT Notification-80/2023 The Central Board of Direct Taxes (CBDT) recently issued an important notification, Number 80/2023 dated September 22, 2023, pertaining to the classification of Non-Banking Financial Companies (NBFCs) for the purpose of clause (da) of section …