Budget Guide (2023-24)

This book is a commentary on the proposed provisions of the Finance Bill 2023. It consists of three divisions:

• Direct Tax Laws (13+ Chapters | 80+ Sub-Topics)
• Indirect Tax Laws (3+ Chapters | 20+ Sub-Topics)
• Corporate & Allied Laws (1 Chapter | 3+ Sub-Topics)

All complex provisions have been explained with illustrations which helps the readers to comprehend the new provisions in a simplified manner.

The Present Publication is the 2023 Edition, authored by Taxmann's Editorial Team. The noteworthy features of the book are as follows:

• Income-tax Proposed Amendments at a Glance
• [Tax Rates] applicable for the assessment year 2024-25
• [Threadbare Analysis] on all proposed amendments
• [Examples/Illustrations] to understand all complex provisions
• [Charts & Tables] to get an overview of the provisions

The coverage of the book is as follows:

• Direct Tax Laws
  • Tax Rates Reckoner
  • Taxation of Life Insurance Policies
  • Charitable and Religious Trusts
  • Income from Business or Profession
  • Capital Gains
  • Other Income
  • Carry Forward and Set Off of Losses
  • Deductions and Exemptions
  • TDS/TCS
  • Assessments
  • Penalties and Prosecutions
  • Appeals
  • Transfer Pricing
  • Miscellaneous
• Indirect Tax Laws
  • Goods and Services Tax Act
  • Central Sales Tax Act
  • Customs Law
  • Customs Tariff and Central Excise Duty
• Miscellaneous
  • Corporate & Allied Laws
    • Amendment to the Indian Stamp Act, 1899
    • Amendment to the Prohibition of Benami Property Transaction Act, 1988
    • Amendment to the Securities Contracts (Regulation) Act, 1956
    • Amendment to the Government Savings Promotion Act, 1873