The Council of the Institute of Chartered Accountants of India considers it a privilege to submit this Post-Budget Memorandum to the Government of India. In this memorandum, we have suggested certain amendments to the proposals contained in the Finance Bill, 2018 which would help the Government to achieve the objective of simple unambiguous laws, ease of doing business, dispute avoidance and resolution. In formulating our suggestions in regard to the Finance Bill 2018, we have considered, the objectives stated above and the practical difficulties/hardships faced by taxpayers and professionals in application of the Indirect Tax Laws. We look forward to contributing in the drafting of simple, transparent, & fair IDT laws in India.
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