CBDT has issued Notification dated 30/12/2015, amending Rules 114B, 114C, 114D, 114E.
W.e.f. 01/04/2016, all assessees (Liable for Tax Audit u/s 44AB), will have to file Annual Information Return in Form 61A, in case of receipt of Cash payment exceeding Rs. 2 lacs for Sale of Goods/Services of any nature.
May I please know the notification number.
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