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CBDT notifies New Rule 8AB for Determining Attribution of Income Taxable U/s 45(4)

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CBDT vide Notification dated July 02, 2021 notified a new rules 8AB related to determination of attribution of income taxable U/S 45(4) to the capital assets remaining with the specified entity, U/S 48 along with form namely ‘Details of amount attributed to capital asset remaining with the specified entity’.



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