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of <h1>Finance Bill 2017: Tax Changes to Boost Business in India, Focus on Direct Taxes and Compliance Simplification.</h1> The Finance Bill, 2017 introduces several amendments to enhance the ease of doing business in India, focusing on direct taxes. Key changes include clarifications on indirect transfer provisions to prevent multiple taxation, modifications to offshore fund taxation, and exemptions for foreign companies selling leftover crude oil. The Bill also proposes amendments to tax deduction at source, raising thresholds for maintaining accounts, and excluding certain individuals from audit requirements. Additionally, it addresses tax neutrality for converting preference shares to equity, extends capital gain exemptions to rupee-denominated bonds, and rationalizes timelines for assessments. These amendments aim to streamline tax processes and reduce compliance burdens.
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