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

5 Major Custom Duty Proposals of Union Budget 2023-24

Highlights of Proposed GST Amendments in Finance Bill 2023

Budget 2023: Threshold limits for presumptive taxation schemes increased

Section 35 – Preliminary expenses – Removal of condition of activity

15% concessional Income tax to promote new manufacturing co-op society

Budget 2023: Definition of ‘strategic disinvestment’ in section 72A amended

Budget 2023: Exemption to development authorities etc

Budget 2023: Tax Incentives to International Financial Services Centre

Conversion of Gold to Electronic Gold Receipt & vice versa not transfer

Section 80-IAC deduction- Incorporation date extended for eligible start-up

Relief to start-ups in carrying forward and setting off of losses

Section 269SS & 269T – Limit Raised to Rs. 2 Lakh for PACS & PCARD

Budget 2023: Relief to sugar co-operatives from past Income Tax demand

Section 194N – Threshold limit for co-operatives increased to Rs. 3 crore
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.
