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Budget 2023 - All About Union Budget 2023 At One Place

Budget 2023
Analysis of Union Budget 2023 provisions of Income Tax, GST, Custom Duty with Budget Highlights Commentary Speech, Notification, News & Articles.

Budget 2023 Articles


TDS Deduction under Old vs New Tax Regime & Budget 2023 Impact

April 6, 2024 53955 Views 4 comments Print

Income Tax : In which scheme shall I get my TDS deducted? Old Vs New Tax Regime and impact of Budget 2023! This is most important question, on ...

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Taxation of Debt Funds

March 29, 2024 7029 Views 0 comment Print

Income Tax : Explore the changes in taxation of debt mutual funds pre and post April 2023. Learn about impacts, benefits, and strategies. Inves...

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New Financial Year and New ITR Forms

March 6, 2024 2742 Views 0 comment Print

Income Tax : Explore crucial updates in ITR forms for the Financial Year 2023-24. From tax regime shifts to added disclosures, stay informed fo...

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Amendment in Section 43B: Impact on MSME Payments and Tax Liability

January 28, 2024 9351 Views 6 comments Print

Income Tax : Explore recent amendment in Section 43B of the Income Tax Act, 1961, affecting MSME payments, tax liability, and practical implica...

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Section 43B Amendment: MSME Dues Disallowance Post Budget, 2023

January 20, 2024 45597 Views 1 comment Print

CA, CS, CMA : Explore the latest Section 43B amendment in the Income Tax Act, 1961, its targeted impact on Micro and Small Enterprises (MSMEs), ...

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Budget 2023 News


Live Webinar on Section 43B(h) of Income Tax Act, 1961- MSE Payment

February 26, 2024 10158 Views 0 comment Print

Income Tax : Live Webinar on Section-43B(h) of Income Tax Act, 1961 read with Section-2, 7-8, 15-16-17 of MSMED Act 2006 on 03-03-2024- Sunday�...

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Increased TCS rates on Foreign Remittance to apply from 1st October 2023

June 29, 2023 15678 Views 1 comment Print

Income Tax : No change in rate of TCS for all purposes under LRS and for overseas travel tour packages, regardless of mode of payment, for amou...

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CBDT release Income tax calculator for FY 2023-24

May 24, 2023 6189 Views 0 comment Print

Income Tax : Central Board of Direct Taxes (CBDT) has recently released a user-friendly Income tax calculator for the financial year 2023-24. T...

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Confused about the recent news on TCS on Foreign Payments?

May 23, 2023 2940 Views 0 comment Print

Income Tax : Myth 1: TCS applies to all foreign payments made by Indian companies. Fact: This is a myth. Tax Collected at Source (TCS) is a pro...

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No TCS On Debit/Credit Transactions up to Rs 7 lakh per financial year under LRS

May 20, 2023 14925 Views 0 comment Print

Income Tax : Govt exempt individual payments made through international debit or credit cards up to Rs 7 lakh per financial year from LRS limit...

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Budget 2023 Notifications/Circulars


Single Window IT System for Registrations & Approvals from IFSCA, SEZ, GSTN, RBI, SEBI, & IRDAI

September 30, 2024 438 Views 0 comment Print

Finance : IFSCA introduces a Single Window IT System for application processing in GIFT IFSC, simplifying registrations with various regulat...

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All about Income-Tax Act Amendments Carried Out Through Finance Act, 2023

January 23, 2024 7605 Views 0 comment Print

Income Tax : Explore the detailed analysis of Circular No. 1/2024 issued by the Central Board of Direct Taxes, explaining amendments in the Inc...

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CBDT releases draft rule 11UA to implement amendment by Finance Act 2023

May 26, 2023 5799 Views 0 comment Print

Income Tax : In the Finance Act, 2023, an amendment was introduced in this provision to bring the consideration received from non-residents wit...

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Changes introduced vide Finance Act 2023 in Customs Tariff w.e.f. 01.05.2023

May 1, 2023 2334 Views 0 comment Print

Custom Duty : Finance Act, 2023 vide which 146 new tariff lines have been introduced in the Customs Tariff Act and 54 existing tariff lines have...

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Finance Act, 2023

March 31, 2023 20496 Views 0 comment Print

Income Tax : MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 31st March, 2023 / Chaitra 10, 1945 (Saka) The following Act o...

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The Good Vs. The Not So Good - Analysis of Union Budget 2023 provisions favouring Taxpayers, Industry, Good for Economy & Business Growth-Development Vs. measures resulting in negative impact.
Good
Budget News That Are Beneficial To All.

Changes in Due date of Original, Revised, Belated & Defective Return

Budget 2021 proposes Extending of due date for filing return of income in some cases, reducing time to file belated return and to revise original return and also to remove dif...

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Section 234C interest relaxed on dividend income, Capital Gain

Union Budget 2021 proposed to relax Section 234C interest on Dividend income along with capital gains if shortfall in the advance tax payments and tax due has been paid in the...

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Tax Audit Limit proposed to increase to ten crore rupees

It is proposed to increase the threshold limit for Tax Audit Under section 44AB from five crore rupees to ten crore rupees in cases listed above....

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TDS/TCS on non filer of income-tax return at higher rates

New section 206AB of the Income Tax Act is a special provision providing for higher rate for TDS for the non-filers of income-tax return. Similarly it is proposed to insert a ...

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Major Income Tax Changes Proposed in Union Budget, 2021

MAJOR INCOME TAX CHANGES PROPOSED IN UNION BUDGET, 2021 In this article we will take a look at all the major income tax changes proposed in Union Budget, 2021 presented by Hon...

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Not So Good
Budget News That Are Not Beneficial To All.

FM withdraws proposal to tax EPF/Superannuation Fund

In View of pressure from all quarters Finance Mister Arun Jaitley has withdrawn the Proposal to Tax 60% of EPF/Superannuation Fund Proposed in Union Budget 2016 and which was ...

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Budget 2016: Phasing out of deductions and exemptions

The Finance Minister in his Budget Speech, 2015 has indicated that the rate of corporate tax will be reduced from 30% to 25% over the next four years along with corresponding ...

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Tax on Non-compete fees & exclusivity rights in case of Profession

It is proposed to amend clause (va) of section 28 of the Act to bring the non-compete fee received/receivable( which are recurring in nature) in relation to not carrying out a...

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Tax on income by way of dividend in excess of Rs. 10 lakh

Under the existing provisions of clause (34) of section 10 of the Act, dividend which suffer dividend distribution tax (DDT) under section 115-O is exempt in the hands of the ...

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(Ab)Normal period for issuing notices under Service Tax

At present, in cases other than fraud, suppression etc cases the Service Tax Authorities can issue Show Cause Notice (SCN) within 18 months from the relevant date for non/shor...

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