CBDT Circular on Section 140a Of The Income-Tax Act, 1961 – Assessment – Self Assessment – Penalty Under Sub-Section (3) – Whether Automatic And Leviable Only In Appropriate Cases – Assurance Given By Minister Of Finance On The Floor Of The House – Effect Of

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SECTION 140A OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – SELF ASSESSMENT – PENALTY UNDER SUB-SECTION (3) – WHETHER AUTOMATIC AND LEVIABLE ONLY IN APPROPRIATE CASES – ASSURANCE GIVEN BY MINISTER OF FINANCE ON THE FLOOR OF THE HOUSE – EFFECT OF CIRCULAR : NO. 20(LXXXVI)-D OF 1964, DATED 7-7-1964 Sub-section (3) of section 140A provides…

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