CBDT notifies Class of Persons for purposes of Section 56(2)(viib)(ii) of Income Tax Act [Read Notification]

By Navasree A.M - On May 25, 2023 4:49 pm - 2 mins read

CBDT - Class of persons - Income Tax Act - Taxscan

The Central Board of Direct Taxes (CBDT) vide notification no. S.O. 2274(E) on 24th May 2023 has notified the class or classes of persons, for the purposes of Section 56(2)(viib)(ii) of the Income Tax Act, 1961. Section 56 of the Income Tax Act states about the Income from other sources. According to Section 56(2)(viib), where…

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