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CBDT Issues Circular To Clarify Law On Low Tax Effect Circulars

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The CBDT has issued Circular No. 5/2017 dated 23.01.2017 in which it has clarified the impact of Circular No. 21/2015 dated 10.12.2015 and Circular No. 8/2016 with regard to the non-filing of appeals by the department in cases where the tax effect does not exceed the specified monetary limits.

Click here to download Circular No. 5/2017 dated 23.01.2017

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