CBDT has published the explanatory notes to the provision of the finance act (No. 2) 2014
1. Introduction 1.1 The Finance (No.2) Act, 2014 (hereafter referred to as ‘the Act’) as passed by the Parliament, received the assent of the President on the 6th day of August, 2014 and has been enacted as Act No. 25 of 2014. This circular explains the substance of the provisions of the Act relating to … Read more