SC: Bribe Recovery Alone Cannot Prove Guilt without Proof of Demand under PC Act  ||  SC: Cut Power, Water to Bulk Waste Generators Violating Solid Waste Rules  ||  SC: RPF Employee Who Conceals Criminal Case Can be Discharged at Any Stage  ||  SC: Police can Register FIR Despite Magistrate Rejecting S.156(3) CrPC Application  ||  SC: Criminal Acquittal Alone Cannot Prove Absence of Negligence in Accident Claims  ||  SC: Referral Fees Earned By Auto Dealers for Bank, Insurance Promotion Taxable as Service Tax  ||  Supreme Court Revisits the definition of “Industry”: 9-Judge Bench Reformulates the 1978 Triple Test  ||  Delhi HC: Exam Integrity is a Shared Duty of Candidates and Authorities  ||  Delhi High Court: POCSO Allows Child Witness Cross-Examination but Bars Aggressive Questioning  ||  Kerala HC: Christian Women May File Divorce Pleas Where They Reside    

#Union Budget 2022-2023: Overview of Changes in the Direct Tax Regime - (01 Feb 2022)

DIRECT TAXATION

Union Budget proposes to cap surcharge of AOPs at 15%. Long term capital gains on listed equity share units liable to surcharge of 15%. Further, the Finance Minister has clarified that Health and education cess are not business expenditure. IT is also not a business expenditure.

Tags : UNION BUDGET   DIRECT TAX REGIME  

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