MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECTTAXES)
NOTIFICATION NO. 44/2017
New Delhi, the 5th June,2017
INCOME-TAX
S.O. 1790(E).Inexercise of the powers conferred by clause (v) of theExplanationtosection 48of the Income-tax Act, 1961 (43 of 1961), the Central G