This circular explains the substance of the provisions of the Finance act 2023 relating to direct taxes which will help the stakeholders like Chartered Accountants and Tax officials for better understanding of amendments
The Central Board of Direct Taxes, vide circular no. 01/2024 dated 23rd January 2024 has released a circular explaining the amendment of the Income Tax Act, 1961 which was made through the Finance Act 2023. The Finance Act, 2023 as passed by the Parliament, received the assent of the President on 31st March, 2023 and…
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