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Budget 2023 proposes removal of Jawaharlal Nehru Memorial, Indira Gandhi Memorial and Rajiv Gandhi Foundation from 80G Exemption

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As per the proposed amendment, Input Tax Credit (ITC) on good/services used or intended to be used for CSR.

No ITC on good/services used or intended to be used for CSR activities: Budget 2023

Budget 2023 has proposed a restriction on the Filing of GSTR-1, GSTR-3B and GSTR-9. Now GSTR-1, GSTR-3B and GSTR-9 filings shall not be allowed after expiry of 3 years from their respective Due dates.

GSTR-1, GSTR-3B and GSTR-9 filing not allowed after expiry of 3 years from their due date: Budget 2023

The existing provisions of Section 44AD of the Act, inter-alia, provide for a presumptive income scheme for small businesses.

What is new Presumptive Taxation Scheme for Professionals and Traders: Budget 2023

Budget 2023 has proposed to take initiative for Promoting timely payments to Micro and Small Enterprises (MSMEs).

Budget 2023 proposes amendment in Section 43B: Expense of sum payable to MSME to be allowed on Payment Basis

Rates of income-tax in respect of income liable to tax for the assessment year 2023-24.

Budget 2023: New Income Tax Slab for F.Y 2023-24 | A.Y 2024-25

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