Union Budget 2022: Memorandum Explaining the Provisions in the Financial Bill 2022

Last updated: 01 February 2022


FINANCE BILL, 2022 PROVISIONS RELATING TO DIRECT TAXES Introduction The provisions of Finance Bill, 2022 (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 t

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