Explanatory Notes to the provisions of the Finance Act, 2022 – Income Tax Circular
Explanatory Notes to the provisions of the Finance Act, 2022 – Income Tax Circular No. 23/2022 dated 03.11.2022 CIRCULAR NO. 23/2022 F. No. 370142/48/2022-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…