CBDT’s Explanatory Notes to the Amendments/ Provisions of Finance Act, 2017

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.

Explanatory Notes to Finance Act, 2017: CBDT Circular No. 2/2018 Income Tax dt. 15 Feb. 2018

Also, you can refer to the earlier Circulars of the CBDT on the subject, as under:

Explanatory Notes to Finance Act, 2016: CBDT Circular No. 3/2017 Income Tax dt. 20 Jan. 2017

Explanatory Notes to Finance Act, 2015: CBDT Circular No. 19/2015 Income Tax dt. 27 Nov. 2015

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