Circular No. 23/2022
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 ACT
Finance Act, 2022 - Explanatory Notes to the Provisions of the Finance Act, 2022
CIRCULAR NO. - 23/2022, DATED 3rd NOVEMBER, 2022
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