CBDT amends meaning of Investment Fund for Exemption of Class of persons from Filing of Mandatory and Voluntary Returns [Read Notification]

CBDT - Investment Fund - Voluntary Returns - CBDT amends meaning of Investment Fund - Filing of Mandatory and Voluntary Returns - Investment - taxscan

The Central Board of Direct Taxes (CBDT) vide notification S.O. 3147(E) has notified the amendment of the meaning of Investment Fund for Exemption of Class of persons from Filing of Mandatory and Voluntary Returns under the Section 139(1) of the Income Tax Act, 1961. By utilizing the authority granted under sub-section (1C) of section 139…

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