CBDT Exempts Non-Resident, Foreign Company from Furnishing Income Tax Return - (13 Oct 2021)
Direct Taxation
Central Board of Direct Taxes (CBDT) has, in exercise of the powers conferred by sub-section (1C) of section 139 of the Income-tax Act, 1961, exempted the class of persons namely a non-resident, not being a company; or a foreign company and non-resident, being an eligible foreign investor from furnishing Income Tax Return subject to the conditions.
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