Taxmann’s The Budget Guide 2023-24 – Edition 2023

This book is a commentary on the proposed provisions of the Finance Bill 2023. It covers the following:

• Clause-by-clause detailed analysis
• Covering all the amendments proposed by the Finance Bill 2023.

All complex provisions have been explained with illustrations which helps the readers to comprehend the new provisions in a simplified manner.

The Present Publication is the 2023 Edition, authored by Taxmann’s Editorial Team, with the following coverage:

• Table of ‘List of Amendments’
• [Tax Rates] applicable for the assessment year 2024-25
• [Threadbare Analysis] on all proposed amendments
• [Examples/Illustrations] to understand all complex provisions
• [Charts & Tables] to get an overview of the provisions

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

• The statutory material is obtained only from the authorised and reliable sources
• All the latest developments in the judicial and legislative fields are covered
• Analytical write-ups should be provided on recent, controversial, and important issues to help the readers to understand the concept and its implications
• It must be ensured that every content published by Taxmann is complete, accurate and lucid
• All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
• The golden rules of grammar, style and consistency are thoroughly followed
• Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied.