Explanatory Notes to the Provisions of Finance Act 2018
CBDT has issued circular on the Explanatory Notes to the Provisions of the Finance Act, 2018.
The Finance Act, 2018 as passed by the Parliament, received the assent of the President on the 29th day of March, 2018 and has been enacted as Act No. 13 of 2018.
The circular explains the substance of the provisions of the Finance Act relating to direct taxes.