This document is the Pre-Budget Memorandum for 2021, focusing on Direct Taxes and International Taxation. It outlines suggestions for the government to consider when formulating tax proposals for the 2021-22 fiscal year. The memorandum is categorised into suggestions for policy and provisions of the Income-tax Act, tax administration improvements, and international taxation. It's a valuable resource for tax professionals, businesses, and anyone interested in understanding proposed tax changes.