INCOME-TAX NOTIFICATION NO. 37

MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 15th June, 2021
INCOME-TAX

S.O. 2336(E). In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the
Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following further amendments in the
notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct
Taxes, published in the Gazette of India, Extraordinary, vide number S.O. 1790(E), dated the 5th June, 2017, namely:-
2. In the said notification, in the Table, after serial number 20, the following serial number and entries relating
thereto, shall be inserted, namely:-

3. This notification shall come into force with effect from 1st day of April, 2022 and shall accordingly apply to
the Assessment Year 2022-2023 and subsequent years.

[Notification No. 73/ 2021/F.No.370142/10/2021-TPL]
KAMLESH CHANDRA VARSHNEY, Jt. Secy. (Tax Policy and Legislation)

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