Notification 16/2021 dated 1st June Notified date for effectiveness of section 112 of Finance Act 2021
source https://www.caclubindia.com/articles/retrospective-amendment-interest-tax-payable-under-section-50-on-net-tax-liability-44929.asp
source https://www.caclubindia.com/articles/retrospective-amendment-interest-tax-payable-under-section-50-on-net-tax-liability-44929.asp
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