Explanatory Notes to the Provisions of the Finance Act 2016 by CBDT
CIRCULAR NO.- 3/2017 F. No. 370142/20/2016-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) Dated, the 20th of January, 2017 EXPLANATORY NOTES TO THE PROVISIONS OF THE FINANCE ACT, 2016 Download Complete Circular