Notification No : 245
Section(s) Referred : Section 35Online GST Certification Course by TaxGuru & MSME- Click here to Join
Date of Issue : 21/9/2004
Notification No. 245 of 2004, dt. 21st Sep., 2004
Income Tax Notification No: 245 (21-Sept-04) Section 35(2AB)(1) of the Income Tax Act, 1961 notifies Automobiles including automobile components notified as article
In exercise of the powers conferred by clause (1) of Sub-section (2AB) of Section 35 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies automobiles, including automobile components, as article or thing for the purposes of the said clause.