Circular No. 23/2022 — Explanatory Notes to the provisions of the Finance Act, 2022

Published: 03 Nov 2022

Status: ✔ In force

Number: 23/2022

In plain English

Explanatory Notes to the provisions of the Finance Act, 2022. Official CBDT circular No. 23/2022, dated 03 Nov 2022.

The official document

📄

Read the official CBDT circular (PDF)

Official CBDT circular No. 23/2022 — opens the official PDF on incometaxindia.gov.in.

📄 View the PDF ↗

Our explanation is a plain-language summary for general understanding, not advice on your specific matter. The official CBDT copy prevails. © EaseValue Advisors LLP.

More circulars6

Circular No. 6/2025 — ITR due date for AY 2025-26 extended t... If you're a salaried person or any taxpayer whose accounts d... Circular No. 3/2026 — Notification of Sovereign Wealth Fund... Notification of Sovereign Wealth Fund under Schedule V of th... Circular No. 8/2025 — Clarification regarding CBDT Circular... Clarification regarding CBDT Circular No. 5/2025 for waiver... Circular No. 7/2025 — Relaxation of time limit for processin... Relaxation of time limit for processing of valid returns of... Circular No. 6/2026 — Condonation of delay in filing Form No... Condonation of delay in filing Form No. 10AB electronically... Circular No. 5/2026 — Clarification on the safe harbour rule... Clarification on the safe harbour rules for sale of rough di...

Need help applying this?

Our CAs can tell you exactly how this affects your filings.

💬 Talk to a CA