Finance Ministry

Finance Minister to present Union Budget 2022-23 in Parliament tomorrow. Watch Live Updates

Finance Minister to present Union Budget 2022-23 in Parliament tomorrow at 11 AM

Watch Live Budget 2022-23 Speech. Live Highlights / updates of Direct and Indirect Taxes in Budget Proposal. Bookmark this page and revisit tomorrow for live updates.  

Highlights of Income Tax Proposals in Budget 2022-23:

1. Option to file updated returns on payment of additional fee

2. Reduced MAT rates for Cooperative Sector. Surcharge also reduced to 7% with income up to 10 crores

3. Relaxation of tax Relief to persons with disabilities 

4. Increase of tax deduction limit on employees contribution to NPS to State Govt. employees

5. Incentive to startups – period of incorporation increased for tax incentives.

6. Extension of last date of commencement of manufacture / production for incentive u/s 115 BAB

7. Income from trf of virtual digital assets to be taxed at the rate of 30%. TDS to be deducted. Gift to be taxed at the hand of recipient 

8.  Appeals – Question of Identical law in same assessees case, before HC, filing of appeal by the ITD to be deferred

9. AOPs surcharge reduced

 10. Surcharge on LTCG to be capped @ 15%

11. SHE cess / surcharge not to be allowed as business expenditure

12. No set off of any loss against undisclosed income detected in search/survey

 13. No changes in basic exemption tax slabs or rates of taxes

14. Increase in the amount of penalty under sub-section (2) of section 272A to five hundred rupees from the existing sum of one hundred rupees

15. Penalty for passing on unreasonable benefits to trustee or specified persons Read more >>

Download Finance Minister’s Speech >>

Download Budget Highlights (Key Features)

Download Finance Bill

Download Memorandum Explaining the Provisions in the Financial Bill

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