In this article, we take a look into all details you need to know about Rule 132.
source https://www.caclubindia.com/articles/rule-132-under-income-tax-rules-1962-and-its-impact-on-taxpayers-47906.asp
source https://www.caclubindia.com/articles/rule-132-under-income-tax-rules-1962-and-its-impact-on-taxpayers-47906.asp
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