• Main Highlights of Finance Bill, 2023

1. Income Tax–An Introduction 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax 26. Assessment of Hindu undivided Family (HUF) 27. Assessment of firm and Association of Persons and Computation of Tax Liability 28. Dispute Resolution Committee 29. Purchase by Central Government of Immovable Properties 30. Assessment of Companies 31. Assessment of Co-operative Societies 32. Tax-Planning for New Business.

• Provisions and Procedure of  Filing the Return of Income and e-Filing of Income Tax and TDS Returns
• Rebate & Relief in Tax
• GST Concept
• New Tax Regime