Memorandum explaining provisions in Finance Bill 2023

Last updated: 02 February 2023

FINANCE BILL, 2023 PROVISIONS RELATING TO DIRECT TAXES Introduction The provisions of Finance Bill, 2023 (hereafter referred to as the Bill), relating to direct taxes seek to amend the Income-tax Act, 1961 (hereafter referred to as the Act), to continue reforms in direct tax system through ta

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Category Union Budget   Report

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