NOTIFICATION NO.
73/2014
Income-tax
Dated- 28th day
of November, 2014
S. O. (E). - In exercise of the
powers conferred by sub-clause (iia) of clause (b) of section 245N of the Income-tax Act;
1961 (43 of 1961), the Central Government hereby specifies a resident, in
relation to his tax liability arising out of one or more transactions valuing rupees one hundred crore or more in
total which has been undertaken or proposed to be undertaken, being such class
of persons, as applicant for the purposes of Chapter XIX-B of the said Act.
1.
This notification shall come into force on the date of its
publication in the Official Gazette.
[F. No.
142/6/2014-TPL]
(Gaurav Kanaujia)
Director to the
Government of India
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