The 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
CBDT Circular No. 1/2024: Explaining the Finance Act, 2023 Amendments
