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Circular No. 9 of 2023
Circular Date: 28th June 2023
Applicable Period: 1st Quarter of FY 23-24 (1st April 2023 – 30th June 2023)
Relevant Act / Rule: Income Tax Rules, 1962
Relevant Section / Rule: Rule 31A and 31AA
Link to the Income Tax Circular: https://incometaxindia.gov.in/communications/circular/circular-a9-2023.pdf
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