SC: Twin Conditions in Section 10B(8) of IT Act Has to be Fulfilled to Claim Exemption Relief - 13.07.2022

Supreme Court has held that for claiming the benefit under Section 10B (8) of the Income Tax (IT) Act, the twin conditions of furnishing a declaration before the assessing officer before due date of filing the original return of income are to be satisfied are mandatorily to be complied with.

Tags : Supreme Court Exemption Relief Income-Tax

Share :