The Central Board of Direct Taxes (CBDT) has notified new additions to the procedures and methods to be followed by taxpayers for filing tax under section 115BAA and Section BAB of Income Tax Act,1961 03-notification_10_2020-04-notification_08_2020-Income-Tax-4th-Amendment-Rules-2020-Forms-to-exercise-options-under-sec-115BAA-and-115BABDownload