Rule – 40 Waiver of interest

Rule – 40B, Special provision for payment of tax by certain companies

Rule – 40A, Claim for credit

Published by Law@HostBooks at March 22, 2018

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⁵²40A. [Omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989. Earlier, it was inserted by the IT (Second Amdt.) Rules, 1968.]

Reference: www.incometaxindia.gov.in

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