In exercise of the powers conferred by section 295 read with clause (47) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules ...
For in finance, as in language, power is not merely in what is said—but in what is chosen. (This article is written purely for academic purpose and views expressed are personal. For queries/discussion ...