Explanatory Notes to the Provisions of the Finance Act, 2013

CBDT had vide Circular No 3/2014 dated 24.01.2014 discussed & explained the various amendments made by Finance Act,2013 . The circular contains “Explanatory Notes to the Provisions of the Finance Act, 2013″ . In case of ambiguity / confusion, the same can be referred to understand the intention of Department while passing the amendments.

For complete text of circular click here