RULE 301 INCOME-TAX RULES 2026 Definitions for purposes of rules 302 to 315.
RULE 301 INCOME-TAX RULES 2026 Definitions for purposes of rules 302 to 315. 301. For the purposes of rules 302 to 315 the expressions,— (a) “approving authority” means the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner; (b) “beneficiary” means a person referred to in paragraph 3(b) of Part B of Schedule XI… Read More »