Detailed content of the circular is as given below:
On 5 May, 2016, the Lok Sabha (Lower House) passed the Finance Bill, 2016 (Bill). For becoming law, this Bill now has to get passed by the Rajya Sabha (Upper House) and thereafter obtain the Presidential assent. While passing the Bill, however, 47 different amendments in respect of Direct Tax provisions in the Bill as tabled originally were moved by the Finance Minister, Arun Jaitley, and all these amendments were passed. In this News Alert, we have explained in tabular format the major changes relating to Direct Taxes introduced just before the Lower House passed the Bill.
Source : http://www.incometaxindia.gov.in/