CBDT Circular on ‘Explanatory Notes to the Amendments made under the Provisions of Finance Act, 2017’
The CBDT has issued “Explanatory Notes to the Provisions of Finance Act, 2017 in the matter of income tax (i.e. section-wise substance of the amended provisions applicable for FY 2017-18/ AY 2018-19, at a glance)” vide Circular No. 2/2018 dt. 15 Feb. 2018.
Also, you can refer to the earlier Circulars of the CBDT on the subject, as under: