Assessment
Section – 23 : Power to make regulations
23. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
The author has spent more than 30 years in the field of taxation. Wrote four books -3 on on Indian Tax Law and 1 on US tax law for cryptocurrency. Apart from https:taxworry.com , he also writes on https://irstaxapp.com which is for US tax laws. He is a tech enthusiast and manages a cloud computing company that publishes innovative software.