CIRCULAR NO. 2312022
F. No. 370142f4812022·TPL
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
……..
Dated the 3rd of November , 2022
EXPLANATORY NOTES TO THE
PROVISIONS OF THE FINANCE
ACT, 2022
CIRCULAR
INCOME-TAX ACTFinance Act, 2022 – Explanatory Notes to the Provisions of the Finance Act, 2022
CIRCULAR NO. – 23/2022, DATED 3’· NOVEMBER, 2022
AMENDMENTS AT A GLANCE
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