Section(s) Referred: s. 44AA(1)
Statute: INCOME TAX
Date of Issue: 4/5/2001
In exercise of the powers conferred by sub-section (1) section 44AA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies the profession of information technology for the purposes of the said sub-section.
(Notification No. 116/F. No. 23/FB/2001-TPL]