CBDT Notifies Determination of Income of Specified Fund of Units Held by Non-Residents - (11 Aug 2021)

DIRECT TAXATION

Central Board of Direct Taxes (CBDT) has inserted Rule 21AJ under Income-tax Rules, 1962 which provides for the determination of income of a specified fund attributable to units held by Non-Residents. The Board has notified the Income-tax Amendment (22nd Amendment), Rules, 2021 which shall be effective from August 9, 2021.

Tags : CENTRAL BOARD OF DIRECT TAXES   DETERMINATION OF INCOME OF SPECIFIED FUND OF UNITS HELD BY NON-RESIDENTS  

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