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Budget 2022-23 + FINANCE Bill, 2022

 

  1. RETROSPECTIVE AMENDMENTS OF GST RATE NOTIFICATIONS
  2. AMENDMENTS IN THE UTGST ACT, 2017
  3. AMENDMENTS IN THE IGST ACT, 2017
  4. AMENDMENTS IN THE CGST ACT, 2017
  5. OTHER CHANGES [INCLUDING CERTAIN CLARIFICATIONS/TECHNICAL CHANGES]
  6. AMENDMENTS IN THE SCHEDULE VII OF THE FINANCE ACT, 2001 (NCCD SCHEDULE)
  7. CHANGE IN EFFECTIVE RATE OF ADDITIONAL BASIC EXCISE DUTY ON UNBLENDED PETROL AND DIESEL
  8. AMENDMENTS IN THE FOURTH SCHEDULE
  9. CHANGES IN RULES UNDER THE CUSTOMS ACT, 1962
  10. CHANGES IN EXPORT DUTY RATES IN NOTIFICATION NO. 27/2011 - CUSTOMS [with effect from 02.02.2022]
  11. ANTI-DUMPING DUTY (ADD)/ COUNTERVAILING DUTY (CVD)/SAFEGUARD MEASURES
  12. OTHER MISCELLANEOUS CHANGES IN VARIOUS NOTIFICATIONS PROVIDING CONCESSION ON IMPORTS
  13. REVIEW OF LEVY OF SOCIAL WELFARE SURCHARGE [SWS] ON VARIOUS ITEMS BY AMENDING NOTIFICATION NO. 11/2018- CUSTOMS DATED 02.02.2018
  14. DUTY CONCESSIONS ON SPECIFIED ITEMS WHEN IMPORTED BY BONAFIDE EXPORTERS
  15. OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES/HEALTH CESS IN RESPECTIVE NOTIFICATIONS [with effect from 2.2.2022, unless specified otherwise]
  16. PROPOSALS INVOLVING CHANGES IN EFFECTIVE BASIC CUSTOMS DUTY RATES IN RESPECT OF PHASED MANUFACTURING PROGRAM [PMP] WITH RESPECT TO SPECIFIC ELECTRONIC GOODS
  17. PRUNING AND REVIEW OF CUSTOMS DUTY CONCESSIONS/ EXEMPTIONS
  18. AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975
  19. OTHER LEGISLATIVE AMENDMENTS PERTAINING TO CUSTOMS
  20. AMENDMENTS IN THE CUSTOMS ACT, 1962
  21. EXPLANATORY MEMORANDUM TO THE FINANCE BILL, 2022
  22. Promoting Voluntary Tax Compliance and Reducing Litigation
  23. Definition of the term “slump sale”:
  24. Reduction of Goodwill from block of assets to be considered as ‘transfer’
  25. Income-tax authorities for the purposes of section 133A of the Act
  26. Amendment in the provisions of section 119 of Income-tax Act
  27. Amendment in the provisions of section 263 of the Act
  28. Amendment to sub-section (1A) of section 35
  29. Consequential Amendments
  30. Clarifying that application will be allowed only when its actually paid
  31. Voluntary Contributions for the renovation and repair of temples, mosques, gurudwaras, churches etc notified under clause (b) of sub-section (2) of section 80G
  32. Taxation of certain income of the trusts or institutions under both the regimes at special rate
  33. Providing clarity on taxation in certain circumstances
  34. The provisions of section 115TD to apply to any trust or institution under the first regime.
  35. Bringing consistency in the provisions relating to payment to specified person
  36. Bringing consistency in the provisions of two exemption the regimes
  37. Reference to the Principal Commissioner or Commissioner (PCIT/CIT) for the cancellation of registration/approval
  38. Penalty for passing on unreasonable benefits to trustee or specified persons
  39. Amendment in the provisions of section 179 of the Act
  40. Rationalization of the provisions of sections 271AAB, 271AAC and 271AAD of the Act
  41. Rationalization of provisions relating to assessment and reassessment
  42. Set off of loss in search cases - Amendment in the provisions of section 79A of the Act
  43. Amendment in Faceless Assessment under section 144B of the Act
  44. Faceless Schemes under the Act
  45. Similar amendment is proposed in Section 271C.
  46. Alignment of the provisions relating to Offences and Prosecutions under Chapter XXII of the Act
  47. Cash credits under section 68 of the Act
  48. Amendment in the provisions of section 248 of Income-tax Act and insertion of new section 239A
  49. Withdrawal of exemption under clauses (8), (8A), (8B) and (9) of section 10 of the Income-tax Act, 1961- reg
  50. Withdrawal of concessional rate of taxation on dividend income under section 115BBD
  51. Scheme for taxation of virtual digital assets
  52. Provisions pertaining to bonus stripping and dividend stripping to be made applicable to securities and units
  53. Widening the scope of reporting by producers of cinematograph films or persons engaged in specified activities
  54. TDS on benefit or perquisite of a business or profession
  55. Rationalization of provisions of TDS on sale of immovable property
  56. Rationalization of provisions of section 206AB and 206CCA to widen and deepen tax-base
  57. Facilitating strategic disinvestment of public sector companies
  58. Exemption of amount received for medical treatment and on account of death due to COVID-19
  59. Condition of releasing of annuity to a disabled person
  60. Incentives to National Pension System (NPS) subscribers for state government employees
  61. Tax Incentives to International Financial Services Centre (IFSC)
  62. Rationalization of provisions of the Act to promote the growth of co-operative societies
  63. Extension of date of incorporation for eligible start up for exemption
  64. Extension of the last date for commencement of manufacturing or production, under section 115BAB, from 31.03.2023 to 31.03.2024
  65. Consequence for failure to deduct/collect or payment of tax – Computation of interest
  66. Clarification regarding deduction on payment of interest only on actual payment
  67. Clarification in respect of disallowance under section 14A in absence of any exempt income during an assessment year
  68. Amendments related to successor entity subsequent to business reorganization
  69. Clarification regarding treatment of cess and surcharge
  70. Amendment in section 245MA of the Act related to Dispute Resolution Committee
  71. Litigation management when in an appeal by revenue an identical question of law is pending before jurisdictional High Court or Supreme Court.

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