CBDT Circular on Section 147, Read With Section 119, Of The Income-Tax Act, 1961 – Income Escaping Assessment – General – Directions Under Section 119


SECTION 147, READ WITH SECTION 119, OF THE INCOME-TAX ACT, 1961 – INCOME ESCAPING ASSESSMENT – GENERAL – DIRECTIONS UNDER SECTION 119 CIRCULAR NO.40/2016 (F.NO.225/326/2016/ITA.II), DATED 9-12-2016 Recent initiatives of the Government to curb the black economy in the country has encouraged people to shift towards digital mode of payment while making financial transactions. By adopting…

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