CBDT Circular on Section 154 Of The Income-Tax Act, 1961 – Rectification Of Mistake – Apparent From Records

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SECTION 154 OF THE INCOME-TAX ACT, 1961 – RECTIFICATION OF MISTAKE – APPARENT FROM RECORDS CIRCULAR NO. 79 [F. NO. 245/7/72 A & PAC], DATED 25-2-1972 636. Dividend paid or deemed to have been paid by company out of its “tax holiday” profits – Relief denied to shareholders in the absence of proper certificate re. percentage…

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