CBDT Amends and Inserts Rule 6ABBB in Income Tax Rules, 1962 [Read Order]

CBDT -Amends - Inserts -Rule - Income -Tax- Rules-taxscan

The Central Board of Direct Taxes(CBDT) amended and inserted the Rule 6ABBB to the  Income Tax Rules ,1962which provides a form of statement to be submitted for expense incurred under section 35 D of the Income Tax Act, 1961. In exercise of the powers conferred by proviso to clause (a) of sub-section (2) and sub-section…

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