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| From the Editor |
K. Gopal |
| President’s Communique |
Pankaj Ghiya |
| An Overview of the Direct-Tax Proposals in The Finance Bill, 2023 |
Dr. K. Shivaram & Shashi Bekal |
| Finance Bill, 2023 – Its Priorities – Their Impact on Micro, Small & Medium Enterprises (MSMEs) – Nature of Economic Growth – Consequential Actions by Tax Professionals |
S. R. Wadhwa |
| Presumptive Taxation – Rates of Taxes – Agnipath Scheme 2023 |
Usha Kadam |
| Co-operation from Finance Minister for Co-operatives |
Prasanna L. Joshi |
| Benefits to corporate taxpayers by Finance Bill, 2023 |
Abhitan Mehta |
| Implications for Non-Residents under Finance Bill 2023 |
Paresh P. Shah |
| Amendments made by Finance Bill 2023 under Capital Gains and Capital Receipts |
Ketan Vajani |
| Amendments to assessments and re-assessments provisions in Finance Bill, 2023 |
Kinjal Bhuta |
| Appellate Proceedings & PBPT Act |
Rahul Hakani |
| Increase in the scope of levy of penalty in the Finance Bill, 2023 |
Aasawari Kadam |
| Set off and withholding of refunds in certain cases [Clauses 92,93, 94 of Finance Bill, 2023] |
Sanjeev Lalan |
| Valuation of Inventory & Promoting Timely Payments to MSMEs |
H. N. Motiwalla |
| Proposed amendments in TDS and TCS Provisions |
V. P. Gupta |
