April 17, 2026
Submitted By: Shristi Rajput
Circular No. 14/2023 : Standard Operating Procedure (SOP) for making application for recomputation of total income of a co-operative society engaged in the business of manufacture of sugar, as provided for in sub-section (19) of Section 155 of the Income-
Circular No. 14/2023 (Central Board of Direct Taxes): prescribes SOP for filing applications for recomputation of total income of sugar co-operative societies under Section 155(19), under the Income-tax Act, 1961.
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