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10IB Application for exercise of option under sub-section (4) of section 115BA of the Income - tax Act, 1961 - Income Tax

1. 10/2020 - Dated: 12-2-2020 - Income Tax - Income-tax (4th Amendment) Rules, 2020

1. Rule 21AD - Exercise of option under sub-section (4) of section 115BA - Income-tax Rules, 1962