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The Central Board of Direct Taxes (CBDT) issued Notification no. 48/2024 – Income tax dated 04.06.2024 to amend From No. 27Q by inserting note no. 7A after Note no. 7.
‘7A. Write ‘P’ if lower deduction or no deduction is in view of notifications issued under sub-section (1F) of Section 197A’.
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