This Compilation provides Notifications & Circulars from Central Board of Direct Taxes, Central Board of Indirect Taxes & Customs as well as important amendments in other allied laws. This does not express our views. This communique is meant for general guidance only and does not substitute the need to refer to the original pronouncement or act and expert advice, website of the concerned department. The information contained in this communique is intended for educational & reference purpose only. Reasonable care has been taken to compile this information to avoid the errors, but it might contain any oversight. Readers are advised to visit the website of the concerned departments before making any decisions.