CBDT Circular on Finance Act, 2003 – Explanatory Notes On Provisions Relating To Direct Taxes


FINANCE ACT, 2003 – EXPLANATORY NOTES ON PROVISIONS RELATING TO DIRECT TAXES CIRCULAR NO. 7/2003, DATED 5-9-2003 1.1 The Finance Act, 2003 as passed by the Parliament, received the assent of the President on 14th May, 2003 and has been enacted as Act No. 32 of 2003. This circular explains the substance of the provisions of the…

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