CBDT Circular on Section 10(10C) Of The Income-Tax Act, 1961 – Voluntary Retirement Payments – Clarification Of Queries Regarding Guidelines For Purposes Of Section 10(10c)

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SECTION 10(10C) OF THE INCOME-TAX ACT, 1961 – VOLUNTARY RETIREMENT PAYMENTS – CLARIFICATION OF QUERIES REGARDING GUIDELINES FOR PURPOSES OF SECTION 10(10C) CIRCULAR NO. 641, DATED 26-11-1992 806. Certain clarifications regarding the new simplified procedure for small businessmen The Finance Act, 1992 has inserted a new Chapter XII-C in the Income-tax Act, which provides for a…

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