Budget 2013: An Analysis of Key Direct Tax Proposals


The Union Budget for 2013-14 was presented by the Finance Minister in the Parliament on 28th February 2013. The Finance Minister stated in his speech that the underlying theme of this year’s tax proposals is “clarity in tax laws, a stable tax regime, a non-adversarial tax administration, a fair mechanism for dispute resolution, and an independent judiciary.”

Most of the direct tax proposals in the Finance Bill, 2013 are effective from the financial year commencing on 1 April 2013, unless otherwise specified.

Please click here to refer to the key Direct tax proposals made in the Budget 2013-14

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