Para 15.16.3 — CAM
CAM
Original Rule Text
15.16.3 Consequent to the decisions in the meeting, TPL Division, CBDT, Department of Revenue, MoF issued an OM vide F.No. 370134/05/2023-TPL dated 21.03.2023 for ‘Accounting of Surcharge amount under Direct Taxes-Communication of the data as per the Income Tax Return (ITR)’ (APPENDIX 15.4).