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Section 255 – Limit of Rs 50 lakhs may be made w.r.t. disputed income instead of total income

Section 245Q – Need for Rationalisation of filing fees for AAR

Fix specific time limit for initiating & completing TDS proceedings U/s. 201: ICAI

ICAI suggestion to reduce Mismatch in TDS / TCS data

ICAI suggest Interest on delayed payment of interest on daily basis

Payment to non-residents: ICAI suggest consideration of section 54 to 54F while issuing Lower or Nil tax deduction certificate

Sec.115O Inter Corporate DDT / Grossing up DDT Rate / Abolish DDT: ICAI

Dispose application for Lower deduction U/s. 197 within 30 days of application

Valuation of shares- Make Report from CA admissible- ICAI

Section 40A(3) ICAI suggests on Maintenance of records of Cross Cheques

Incentivise transactions through credit/debit cards and other banking instruments

Double taxation in case of buy back of shares by the company in case of ESOP’s

8 Pre-Budget Suggestion on GST to remove difficulties faced by Taxpayers

Clarify in respect of AMP expenditure by companies advertising foreign brands in India
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.
