The CBDT had issued the draft rules on 28-08-2021 prescribing the specified conditions to claim the above relief. After examining the stakeholder comments on the draft rules, the CBDT has notified the final rules vide Notification No. GSR 713(E), dated 01-10-2021. The summary of newly inserted rules has been incorporated in this articleThe CBDT had issued the draft rules on 28-08-2021 prescribing the specified conditions to claim the above relief. After examining the stakeholder comments on the draft rules, the CBDT has notified the final rules vide Notification No. GSR 713(E), dated 01-10-2021. The summary of newly inserted rules has been incorporated in this articletaxmann.com NewsRead More