Central Board of Direct Taxes (CBDT) issued notification no. 88/2026 dated 16.07.2026 to hereby notify that all the provisions of said Protocol, as annexed hereto, shall be given effect to in the Union of India.
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CBDT issued notification no. 127/2024 dated 11.12.2024 to hereby makes the following amendment in the notification of the Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) No. 44/2020/F. No. 370142/24/2020-TPL number S.O. 2227(E), dated the 6th July, 2020.
The Central Government hereby specifies that no deduction of tax shall be made under section 194EE of the Act on payment of amount referred to in clause (a) of sub-section (2) of section 80CCA, which is withdrawn by an assessee being an individual, on or after the date of publication of notification no. 27/2025 dated 04.04.2025
CBDT issued notification no. 42/2026 dated 30.03.2026 to provide deduction u/s 35(1)(ii) of the Income-tax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-
