Through notification number G.S.R. 637(E) dated 31st August 2023, the Central Board of Direct Taxes (CBDT) has introduced a new electronic application Form 71 for the purpose of crediting Tax Deduction at Source (TDS) by amending the Income Tax Rules, 1962. These rules may be called the Income-tax (Twentieth Amendment) Rules, 2023 and shall come…
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