Notification No. 82/2020 [F. No. 370142/30/2020-TPL] / GSR 610(E) : Amendment of the Income-tax Rules, 1962 to prescribe manner relating to option under section 115BAC and 115BAD, and that of determination of depreciation under section 115BAA to 115BAD, of the Income-tax Act, 1961
1 October 2020 - Legalspace