This book is a comprehensive commentary on proposed provisions of Finance Bill 2023, authored by Taxmann’s Editorial Board. It explains all complex provisions through examples/illustrations, which helps the reader comprehend the new provisions in a simplified manner.
This book is a commentary on the proposed provisions of the Finance Bill, 2023. It covers the following:
Clause-by-clause detailed analysis
Covering all the amendments proposed by the Finance Bill, 2023.
All complex provisions have been explained with illustrations which helps the readers to comprehend the new provisions in a simplified manner.
The Present Publication is the 2022 Edition, authored by Taxmann’s Editorial Team, with the following coverage:
Table of ‘List of Amendments’
[Tax Rates] applicable for the assessment year 2023-24
[Threadbare Analysis] on all proposed amendments
[Examples/Illustrations] to understand all complex provisions
[Charts & Tables] to get an overview of the provisions
About the author
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
The statutory material is obtained only from the authorised and reliable sources
All the latest developments in the judicial and legislative fields are covered
Analytical write-ups should be provided on recent, controversial, and important issues to help the readers to understand the concept and its implications
It must be ensured that every content published by Taxmann is complete, accurate and lucid
All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
The golden rules of grammar, style and consistency are thoroughly followed
Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
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