Product Details
This book provides a clear and structured analysis of the amendments introduced in Direct Tax and Goods and Services Tax (GST) through the Union Budget 2023–24. It is designed to help readers understand the scope, intent, and impact of changes brought by the Finance Act, 2023 in a practical and easy-to-follow manner.
The content has been prepared strictly in line with the relevant sections of the Finance Act, 2023, making it highly useful for students, professionals, and practitioners. To ensure better clarity, the book explains the position of law before and after amendments, wherever applicable, enabling readers to grasp changes quickly and accurately.
Written in a concise and exam-oriented format, this publication serves as a reliable reference for CA, CS, CMA students, tax professionals, academicians, and anyone dealing with Income Tax and GST compliance.
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