EXPLANATORY NOTES TO THE PROVISIONS OF THE FINANCE ACT, 2016

CIRCULAR

INCOME-TAX ACT Finance Act, 2016 ─

Explanatory Notes to the Provisions of the Finance Act, 2016

CIRCULAR NO. – 3/2017,

DATED 20th JANUARY, 2017

AMENDMENTS AT A GLANCE

The Finance Act, 2016 (hereafter referred to as ‘the Act’) as passed by the Parliament, received the assent of the President on the 14th day of May, 2016 and has been enacted as Act No. 28 of 2016. This circular explains the substance of the provisions of the Act relating to direct taxes.

Read more at – http://www.incometaxindia.gov.in/communications/circular/circular03_2017.pdf

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