Finance Act, 2023 ─ Explanatory Notes to the Provisions of the Finance Act, 2023 CIRCULAR NO. 1/2024, DATED the 23rd of January, 2024
AMENDMENTS OF THE INCOME-TAX ACT, 1961 CARRIED OUT THROUGH FINANCE ACT, 2023
Click here to read full circular-https://incometaxindia.gov.in/news/circular-1-2024.pdf