ICAI’s suggestion on Comprehensive Review of The Income Tax Act, 1961

ICAI’s suggestion on Comprehensive Review of The Income Tax Act, 1961

The ICAI’s inputs on Comprehensive Review of the Income-tax Act, 1961, finalised by the DTC of ICAI, have been divided into 4 categories, namely,

  • Suggestions for simplification of the Income-tax law;
  • Suggestions for removal of obsolete chapters, sections and schedules in the Income-tax Act, 1961;
  • Suggestions for mitigating litigation; and
  • Suggestions for reducing compliance burden.

In each category, the Preliminary Suggestions submitted by ICAI are presented first, followed by specific section-wise/rule-based suggestions.

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