Rule - 111AA (of Income Tax Rules, 1962),Income-tax Rules, 1962
Rule - 111AA (of Income Tax Rules, 1962),Income-tax Rules, 1962
Conditions for reference to Valuation Officers.
The percentage of the value of the asset and the amount referred to in sub-clause (i) of clause (b) of section 55A (of Income Tax Act, 1961) shall, respectively, be 15 per cent and Rs. 25,000.
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