#Budget
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Budget 2020 Option to assessee to not avail section 35AD deduction

Carry forward of losses or depreciation on amalgamations of Banks / Govt Companies

Definition of business trust to include private unlisted InvITs

Attribution of profit to PE in Safe Harbour Rules and in APA

Budget 2020 -CTT on new commodity derivative products proposed

Modification of e-assessment scheme to include section 144 reference

Budget 2020- Section 144C to be amended- Dispute Resolution Panel

Provision for e-appeal on the lines of e-assessment scheme

Budget 2020 Provides check on Section 133A survey operations

Budget 2020 Clarifies on conditions on stay by ITAT

Concessional tax rate option to generation of electricity as manufacturing

Introduction of New Section 119A – Taxpayer’s Charter

Budget 2020: Exemptions & deductions phased out in new Income Tax Rate regime

Budget 2020: Analysis of Changes in income tax rates for Individuals & HUF
Explore the latest Budget updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
