CBDT issued a Very Important Circular; Explaining Amendments to the Income-Tax Act Introduced by the Finance Act, 2023
he CBDT vide Circular No. 1/2024 dated January 23, 2024, explains the provisions of the Finance Act, 2023, and outlines amendments to the Income-Tax Act, 1961. The circular serves as an explanatory guide to the changes introduced through the Finance Act, 2023.
The Complete Circular can be accessed at: https://incometaxindia.gov.in/news/circular-1-