Which of the following are required to be studied for a deep understanding of Income Tax procedures?
A. The Income Tax Act, 1961
B. The Income Tax Rules, 1962
C. Notifications, circulars and classification issued from time to time by the CBDT.
D. Judicial decisions
E. Companies Act, 2013
Choose the correct answer from the options given below:
1
A, C, D and E only
2
A, B, C and D only
3
B, C, D and E only
4
A, B and E only