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Union Budget: Finance Bill 2023 Amends Appeal Provisions [Read Finance Bill]

February 1, 2023

As a significant move to ensure the speedy disposal of Income Tax cases, the Government by the Union Budget has proposed to amend the Income Tax Act, of 1961. Clause 102 of the Bill seeks to amend section 253 of the Income-tax Act relating to appeals to the Appellate Tribunal. Sub-section (1) of the said […]

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Minimum time period for Production of documents u/s 92D of Income Tax Act : Budget 2023 proposes to reduce to 10 days [Read Finance Bill]

February 1, 2023

The Finance Minister Nirmala Sitharaman while presenting the Direct taxes under Budget 2023 proposed the maximum time period for the production of documents of international transaction by the assessee under section 92D of the Income Tax Act, 1961. The budget proposed to reduce the minimum period for production of documents from 30 days to 10 […]

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Budget 2023 proposes to Change Definition of ‘Strategic Disinvestment’ [Read Finance Bill]

February 1, 2023

Under the newly proposed Union Budget 2023 the Union Ministry has proposed to modify the definition of ‘strategic disinvestment’. Strategic disinvestment would imply the sale of substantial portion of the Government shareholding of a central public sector enterprise (CPSE) of up to 50%, or such higher percentage as the competent authority may determine, along with […]

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No Income Tax on Amount received under Agnipath Scheme, 2022: Union Budget 2023 [Read Finance Bill]

February 1, 2023

The 2023 union budget Presented by the finance minister Nirmala Sitharaman introduced so many tax reliefs to the taxpayers of India. One of the major among was related to the Agni path scheme. Under the scheme the payment received from the agniveer corpus fund by the agniveers is proposed to be exempt from taxes. Deduction […]

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Union Budget: Finance Bill 2023 Amends Appeal Provisions [Read Finance Bill]

February 1, 2023

Minimum time period for Production of documents u/s 92D of Income Tax Act : Budget 2023 proposes to reduce to 10 days [Read Finance Bill]

February 1, 2023

Budget 2023 proposes to Change Definition of ‘Strategic Disinvestment’ [Read Finance Bill]

February 1, 2023

No Income Tax on Amount received under Agnipath Scheme, 2022: Union Budget 2023 [Read Finance Bill]

February 1, 2023

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