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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