Explanation - For the purposes of this clause, 'strategic disinvestment' shall have the same meaning as assigned to it in clause (iii) of Explanation to clause (d) of sub-section
F. No. 312/63/2023-0T Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No. 07/2023 New Delhi, dated 3 1 st May, 2023 Subject
) These rules may be called the Income-tax (7 th Amendment) Rules, 2023 [Notification No. 34/2023/ F. No. 370142/13/2023-TPL] VIPUL AGARWAL, Director (Tax Policy and Legislation
[भाग II—खण् ड 3(ii)] भारत का राजपत्र : ऄसाधारण 9 MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29 th May, 2023
Note : The principal rules were published vide notification S.O. 969 (E), dated the 26 th March, 1962 and last amended vide notification G.S.R. 379 (E) dated the 22 nd May, 2023
Explanatory Memorandum : It is hereby certified that no person is being adversely affected by giving retrospective effect to this notification of Printing at Government of India
(Tax Policy and Legislation) Explanatory memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification
[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 24th of May, 2023
F. No.370 I 33/06/2023-TPL Government ofindia Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Circular No.6 of2023 Dated: 24th May, 2023 Sub
Explanation 2.– For the removal of doubts, it is hereby clarified that – (a) user account shall include every account of user, by whatever name called, which is registered with