April 17, 2026
Submitted By: Shristi Rajput
Circular No. 2/2023 : Corrigendum to Circular No. 23 of 2022 Dated 03.11.2022 - Explanatory Notes to Finance Act, 2022
Circular No. 2/2023 (Central Board of Direct Taxes): issues corrigendum to Circular No. 23/2022, correcting Explanatory Notes to Finance Act, 2022 for proper interpretation under the Income-tax Act, 1961.
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