CIRCULAR NO.03/2014
F. No. 142/24/2013-TPL
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
*******
Dated, the 24th January, 2014
EXPLANATORY NOTES TO THE PROVISIONS OF THE FINANCE ACT, 2013
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Circular No : 03/2014Published in Income Tax
Source : https://www.caclubindia.com/notice_circulars/files/322600_5582_cbdt_releases_explanatory.pdf