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Log in to FollowLatest Budget updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.

Decriminalisation of section 276A of Income Tax Act, 1961

Accommodation deemed to be provided at a concessional rate – Budget 2023

No section 10AA deduction if return of income not filed before due date

NBFC categorization for Section 43B & 43D of Income Tax Act, 1961

Section 28(iv) also applies to cases where benefit or perquisite provided in cash or in kind

Budget 2023: Application for charitable or religious purposes from corpus or loan or borrowing

TDS on payment of accumulated balance due to an employee – Budget 2023

TDS credit for income already disclosed in return of income of past year

Higher rate of TDS/TCS for non-filers of income-tax returns

Budget 2023 clarifies Section 234B interest while filing Updated Return

Non-resident investors included in ambit of section 56(2)(viib) – Budget 2023

Budget 2023: Analysis of Proposed GST, Custom & Excise Duty amendments

Exclusion of 15 day period for issuance of section 148 notice in Search cases

Penalty for furnishing inaccurate SFT or reportable account – Budget 2023
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.
