Explanation and Commentary on Budget 2023-2024

Explanation and Commentary on Budget 2023-2024 provides a comprehensive and practical analysis of the Union Budget presented for the fiscal year 2023-24. The book breaks down the budget proposals, amendments to the Income Tax Act, GST updates, corporate tax changes, and policy measures affecting both individuals and businesses.

Structured for clarity, it highlights the impact of budgetary measures on direct and indirect taxes, investment decisions, and corporate planning. The commentary includes illustrative examples, tables, and comparative analyses to help professionals and students quickly grasp the practical implications of budgetary changes. It also explains statutory changes and policy directions to facilitate informed decision-making, compliance, and advisory services.

The book is an indispensable resource for chartered accountants, tax consultants, corporate advisors, company secretaries, lawyers, and students of commerce and law. By linking theoretical provisions with practical scenarios, it ensures readers can interpret and apply budgetary provisions effectively. Its concise yet thorough approach makes it a reference for both professional practice and academic purposes.