CBDT Notifies Determination of Income of Specified Fund of Units Held by Non-Residents - 11.08.2021

Central Board of Direct Taxes (CBDT) has inserted Rule 21AJ under Income-tax Rules, 1962 which provides for the determination of income of a specified fund attributable to units held by Non-Residents. The Board has notified the Income-tax Amendment (22nd Amendment), Rules, 2021 which shall be effective from August 9, 2021.

Tags : Central Board of Direct Taxes Determination of Income of Specified Fund of Units Held by Non-Residents

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