The Central Board of Direct Taxes (CBDT) has notified ‘Insolvency and Bankruptcy Board of India’ and ‘Madhya Pradesh Real Estate Regulatory’ for the purposes of the clause (46) of section 10 of the Income-tax Act, 1961.
from taxmann.com News https://www.taxmann.com/topstories/222330000000016352/‘ibbi’-and-‘madhya-pradesh-real-estate-regulatory-authority’-notified-under-section-1046.aspx
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