CORRIGENDUM TO CIRCULAR NO. 23 OF 2022 DATED 03.11.2022 EXPLANATORY NOTES TO FINANCE ACT 2022

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..... nment of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) New Delhi, the 6th February, 2023 CORRIGENDUM TO CIRCULAR NO. 23 OF 2022 DATED 03.11.2022 EX .....

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..... -point (iii) of the point (I) of sub-paragraph (A) of paragraph 28.5, the words "two assessment years preceding such assessment year" shall be read as "any assessment year preceding suc .....

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