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CBDT notifies Form 12BBA to be submitted by senior citizens wishing to claim benefit of Sec. 194P

September 3, 2021
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The board has notified a new Rule 26D to provide that senior citizens are required submit Form 12BBA with specified bank in order to claim the benefit of section 194P. The board has also amended Form 16, Form 24Q, Form 26QC and Form 26QD to incorporate necessary changes related to provisions of section 194P.
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