CORRIGENDUM TO CIRCULAR NO. 23 OF 2022 DATED 03.11.2022 EXPLANATORY NOTES TO FINANCE ACT 2022

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..... 2022-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) New Delhi, the 6th February, 2023 CORRIGENDUM TO .....

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..... f 2022 dated 03.11.2022 . In the said circular, in sub-point (iii) of the point (I) of sub-paragraph (A) of paragraph 28.5, the words two assessment years preceding such assessment year shall be rea .....

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