RULE 117 INCOME-TAX RULES 2026 Procedure for giving effect to rollback provision of an Agreement.
RULE 117 INCOME-TAX RULES 2026 RULE 117 INCOME-TAX RULES 2026 Procedure for giving effect to rollback provision of an Agreement. 117. (1) The effect to the rollback provisions of an agreement shall be given in accordance with this rule. (2) The applicant shall furnish modified return of income referred to in section 169 in respect of… Read More »