№ lp_2_3_52381
Policy memorandum outlining proposed legislative amendments to India’s direct tax framework for the financial year 2025–26, structured as a thematic index of issues concerning deductions, corporate taxation, IFSC regimes, and withholding tax provisions.
Year: 2025–26
Country: India
Subject: Direct Taxation
Document Type: Policy Memorandum
Part: Part A – Issues Requiring Legislative Amendments
Scope: Direct Taxes
Key Themes: Deduction of expenses, corporate taxation, IFSC taxation, MAT provisions, TDS and TCS provisions, taxation of AIFs and FPIs, patent tax regime, dividend taxation, capital gains, ESOP taxation
Legal References: Income-tax Act provisions including Sections 32, 35AD, 40(ba), 43B, 68, 79, 80M, 115BAA, 115BAB, 115BBF, 115JAA, 115AD, 115A, 194
Target Audience: Legislators, tax authorities, corporate taxpayers, financial institutions, industry stakeholders
Price: 8 / 10 USD
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