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First Published: 05 Jan 2023, 05:09 PM IST
How does Rule 132 affect income tax payers?
Updated: 09 Jan 2023, 05:24 PM IST
TL;DR.
The Central Board of Direct Taxes (CBDT) enacted Rule 132, which took effect on October 1, 2022. This rule examines whether firms should deduct surcharge payments from their taxable income.
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