Order U/s 120 of the Income-tax Act, 1961
S.O. 2992(E).—In exercise of powers conferred by sub-sections(1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments in the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No.70/2014 dated the 13th November, 2014, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2915(E) dated the 13th November, 2014 namely:-
In the said Notification, in Schedule–I, for the row at Sl.No. 2, the following row shall be substituted, namely:-
- This notification shall come into force w.e.f. 10.07.2023.
Note : The Principal Notification No.70/2014 was published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 2915(E) dated the 13th November, 2014 read with Corrigendum S.O. 2922(E) dated 15th November, 2014 and further amended by Notification No.14/2021 published in the Gazetted of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 1160(E) dated the 11th March, 2021 and last amended by Notification No. 71/2022 published in the Gazette of India, Extraordinary, Part –II, Section 3, Sub-section (ii) vide S.O. No. 2926(E) dated 28th June, 2022.
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