#Budget
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Prosecution for non deduction of TDS under section 194S & 194R

NBFC excluded from restriction on interest deductibility under Section 94B

Tax treaty relief at the time of TDS under section 196A of Income Tax Act

Assistance to authorised officer during Income Tax search & seizure

Budget 2023 amends Provisions related to business reorganisation

Provisions of Prohibition of Benami Property Transactions Act, 1988 Rationalised

Modification of directions related to faceless schemes and e-proceedings

Budget 2023 extends time for disposing pending rectification applications by Interim Board for Settlement

Budget 2023 introduces Joint Commissioner (Appeals)

Budget 2023 reduces time provided for furnishing TP report

Filing of memorandum of cross-objections in all cases appellable before ITAT

Budget 2023 proposes valuation of inventory by a cost accountant

Income from Insurances policies taxable if annual premium exceeds Rs. 500000

Section 45(5A) provisions aligned with section 194-IC TDS provisions
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.
