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Circular No. 1/2024 Circular explaining the provisions of the Finance Act, 2023

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CIRCULAR NO. 1/2024

F. No. 370142/38/2023
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)

Dated the 23rd of January, 2024

EXPLANATORY CIRCULAR

CIRCULAR EXPLAINING THE PROVISIONS OF

THE FINANCE ACT, 2023

CIRCULAR
INCOME-TAX ACT

Finance Act, 2023 - Explanatory Notes to the Provisions of the Finance Act, 2023 CIRCULAR NO. 1/2024, DATED the 23rd of January, 2024

AMENDMENTS OF THE INCOME-TAX ACT, 1961 CARRIED OUT THROUGH FINANCE ACT, 2023

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