The Central Board of Direct Taxes (CBDT) has issued an Office Memorandum (OM) dated February 27, 2025, providing crucial clarifications on the implementation of the Risk Management Strategy (RMS) under the Income-tax Act, 1961, in light of recent amendments introduced by the Finance (No. 2) Act, 202
CBDT Clarifies Risk Management Strategy for Search and Survey Cases Under Amended IT Act
Last updated: 28 February 2025
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