CBDT notifies Categorization of Classes of NBFCs into Sections 43B and 43D of Income Tax Act

By Navasree A.M - On September 23, 2023 2:32 pm - 2 mins read
CBDT - Categorization - NBFCs - Sections - Income- Tax- Act-TAXSCAN

The Central Board of Direct Taxes (CBDT) vide notification S.O. 4192(E) and S.O. 4193(E) issued on 22nd September 2023 has notified the categorisation of the classes of Non-Banking Financial Institutions (NBFCs) in to the Section 43D and Section 43B of the Income Tax Act respectively. In exercise of the powers conferred by section 43D of…

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