Extension of time limit for claiming any exemption under Sec.54 to 54GB of the Income Tax Act, 1961
The Central Board of Direct Taxes (hereinafter referred to as “the CBDT”) had vide Circular No. 12 of 2021 dated 25.06.2021 provided relaxation in respect of certain compliances to be made by taxpayers including inter alia investment, deposit, payment, acquisition,…