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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.
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Finance Minister Nirmala Sitharaman will be conducting pre-Budget consultations with state finance ministers on Friday in Jaisalmer, in preparation for the FY26 Union Budget presentation. The Union Budget for the fiscal year 2025-26 is expected to be presented in Parliament on February 1, 2025.
As the government prepares to present the Union Budget for 2025 on February 1, the Central Board of Direct Taxes (CBDT) is working on a simplified version of the income tax laws. Sources have told CNBC-TV18 that the ongoing comprehensive review of direct tax laws aims to ease legal hurdles and reduce the litigation burden for both the government and the industry.
Clause wise analysis on GST Changes made vide Budget 2025-26 Finance Bill