CBDT Instruction on Section 44AB Of The Income – Tax Act, 1961 – Audit Compulsory Applicability Of Chapter Ivd In The Case Of Political Parties

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SECTION 44AB OF THE INCOME – TAX ACT, 1961 – AUDIT COMPULSORY APPLICABILITY OF CHAPTER IVD IN THE CASE OF POLITICAL PARTIES INSTRUCTION NO.1988, DATED 19-10-2000 1. The Board have received representation regarding the applicability of sections 44AB and 271B of the Income-tax Act, in the case of political parties. 2. The Board consulted the Ministry of Law…

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