CBDT Circular on Section 153C, Read With Section 158BD, Of The Income-Tax Act, 1961 – Search And Seizure – Assessment Of Income In Case Of Other Person – Recording Of Satisfaction Note Under Section 158bd/153c Of Said Act


SECTION 153C, READ WITH SECTION 158BD, OF THE INCOME-TAX ACT, 1961 – SEARCH AND SEIZURE – ASSESSMENT OF INCOME IN CASE OF OTHER PERSON – RECORDING OF SATISFACTION NOTE UNDER SECTION 158BD/153C OF SAID ACT CIRCULAR NO.24/2015 [F.NO.279/MISC./140/2015/ITJ], DATED 31-12-2015 The issue of recording of satisfaction for the purposes of section 158BD/153C has been subject matter…

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