Join our webinar on Faceless Tax Assessments under the Income Tax Act, 1961. Learn concepts, challenges, and solutions from expert CA Hari Agarwal, FCA.
Circular : No. 191-Income Tax The Board have considered the question whether an Income-tax clearance certificate under section 230A is necessary in a case where the Government is a transferor. They are advised that the expression “person” appearing in section 230A has been used only in the context of those entities which are required to pay income-tax and taxes under various
