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

AMT rate for co-operative societies proposed to reduce to 15%

Extension of date of incorporation for eligible start up for exemption

Extension of last date for commencement of manufacturing or production, under section 115BAB

Consequence for failure to deduct/collect or payment of tax

Clarification regarding deduction on payment of interest only on actual payment

Expenditure for any purpose which is an offence or which is prohibited by law not allowable

Futuristic Budget with scientific vision and Start-Up incentives

Section 14A disallowance even in absence of any exempt income

Amendments related to successor entity subsequent to business reorganization

Budget 2022: Cess and surcharge not allowable as deduction

Amendment in section 245MA – Dispute Resolution Committee

Budget 2022 proposes to reduce Appeal filing/Litigation

Provisions for filing of updated Income Tax return in Budget 2022

Income-tax rates for assessment year 2022-23 / Financial Year 2021-22
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.
