https://www.taxtmi.com/circulars?id=66190 Corrigendum to Circular No. 23 of 2022 amends the explanatory notes to the Finance Act, 2022 by providing that, in sub point (iii) of point (I) of sub paragraph (A) of paragraph 28.5, the phrase "two assessment years preceding such assessment year" shall be read as "any assessment year preceding such assessment year", replacing the prior limited temporal wording with an open reference to any prior assessment year. en-us Mon, 06 Feb 2023 00:00:00 +0530 Mon, 11 Aug 2025 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66190 Corrigendum to Circular No. 23 of 2022 amends the explanatory notes to the Finance Act, 2022 by providing that, in sub point (iii) of point (I) of sub paragraph (A) of paragraph 28.5, the phrase "two assessment years preceding such assessment year" shall be read as "any assessment year preceding such assessment year", replacing the prior limited temporal wording with an open reference to any prior assessment year. Circulars Income Tax Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66190