RULE 316 INCOME-TAX RULES 2026 Definitions for purposes of rules 317 to 329.
RULE 316 INCOME-TAX RULES 2026 Definitions for purposes of rules 317 to 329. 316. For the purposes of rules 317 to 329, 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 »