https://taxcharcha.com/cbdt-issues-explanatory-notes-to-the-provisions-of-the-finance-act-2018-on-26-12-2018-circular-no-8-2018-cbdt/
CBDT issues explanatory notes to the provisions of the Finance Act, 2018 on 26.12.2018 - Circular no.8/2018 , CBDT