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Copy of Cicular No.20/2015 {(F. No. 275/192/2015-IT(B)} dated 02.12.2015 issued by Ministry of Finance (Department of Revenue) Central Board of Direct Taxes,on the above noted subject are enclosed for information and guidance.
2. It is further advised that in case more copies of the said Circular are required, these may be obtained from the website of Income Tax Department- www.incometaxindia.gov.in/communications/circular/circular20_2015.pdf.
see page no 32,32
see page no 32,32
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