AO has to record Satisfaction note u/s 158B and 153C of Income tax

By | January 2, 2016

As per the Circular No 24/ 2015 issued by CBDT on 31st December 2015 recording of satisfaction note under section 158BD/ section 153C of the Income tax Act is a prerequisite and the satisfaction note must be prepared by the AO before he transmit the case to other AO who has the jurisdiction over such other person under section 158BD

Read the Complete circular Circular No 24/ 2015

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