Circular No.05/2021 F. No. 370142/9/2018-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct TaxesTPL Division New Delhi, dated 15th
Circular No.2 of2021 F. No. 370142/1812020-TPLGovernment of IndiaMinistry of Finance.Department of RevenueCentral Board of .Direct Taxes New Delhi, 3rd March,
Section – 80-IAC, Income-tax Act, 1961-2020 80-IAC. (1) Where the gross total income of an assessee, being an eligible start- up, includes any profits and gains derived from eligible business, there
Section – 80-IAB, Income-tax Act, 1961-2020 80-IAB. (1) Where the gross total income of an assessee, being a Developer, includes any profits and gains derived by an undertaking or an enterprise
[***] Section – 80-IA, Income-tax Act, 1961-2020 80-IA. (1) Where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any