CBDT Circular on Section 52 Of The Income – Tax Act, 1961 – Capital Gains – Under Statement Of Consideration For Transfer – Provisions Of Section Not To Be Invoked In Cases Of Bona Fide Transactions – While Completing Assessments Itos Are To Keep In Mind Assurance Given By Minister Of Finance

SECTION 52 OF THE INCOME – TAX ACT, 1961 – CAPITAL GAINS – UNDER STATEMENT OF CONSIDERATION FOR TRANSFER – PROVISIONS OF SECTION NOT TO BE INVOKED IN CASES...

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