The Institute of Chartered Accountants of India considers it a privilege to submit this Pre-Budget Memorandum – 2025 on Direct Taxes and International Taxation to the Government. The Pre-Budget Memorandum – 2025 contains suggestions for the consideration of the Government while formulating the tax proposals for the year 2025-26.
The Finance Minister introduced the Finance Bill, 2025 in Lok Sabha on 1st February 2025. Key changes in Customs, Central Excise and rates have been proposed through the Finance Bill, 2025.