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[CBDT] Explanatory Notes To The Provisions Of Finance Act 2017

The Finance Act, 2017 as passed by the Parliament, received the assent of the President on the 31st day of March, 2017 and has been enacted as Act No. 7 of 2017. 

The Central Board of Direct Taxes (CBDT) has issued a circular no. 2/2018 dated 15th February, 2018 which explains the substance of the provisions of the Finance Act, 2017 relating to direct taxes.

The said circular is available at the CBDT website.

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