Explanatory Notes to the provisions of the Finance Act, 2017

Feb 16, 2018 | by Avantis RegTech Legal Research Team

The Central Board of Direct Taxes (CBDT) on February 15, 2018 has issued Explanatory Notes to the provisions of the Finance Act, 2017.

The Finance Act, 2017 was passed by the Parliament and received the assent of the President on the March 31, 2017. This circular explains the substance of the provisions of the Act relating to direct taxes.

[CIRCULAR No. 2/2018]

URL: https://www.incometaxindia.gov.in/communications/circular/circular2_2018.pdf


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