CBDT Instruction on Section 203A Of The Income-Tax Act, 1961


SECTION 203A OF THE INCOME-TAX ACT, 1961 INSTRUCTION NO. 1772/1987, DATED 9-10-1987 I am directed to say that the Finance Act, 1987 has inserted Section 203A in the Income-tax Act with effect from 1.6.1987. The newly inserted section makes it obligatory for all the persons responsible for deducting tax at source to apply for allotment of…

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