S.O. 1879(E).—In exercise of the powers conferred by clause (v) of the Explanation to section 48 of
the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following further
amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue),
Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, vide number S.O. 1790(E),
dated the 5th June 2017, namely:—
https://www.incometaxindia.gov.in/communications/notification/notification_32_2020.pdf