Triple Talaq reform to secure Muslim women's legal protection and dignity, and to strengthen equality under law.
The Address highlights legislative and regulatory action to advance social and economic rights, including a Bill to regulate triple talaq, the National Medical Commission Bill, a Constitution Amendment to vest constitutional status in the National Commission for Backward Classes, and enactment of the Rights of Persons with Disabilities Act 2016. It stresses major fiscal and institutional reforms such as implementation of the Goods and Services Tax, establishment of the National Anti profiteering Authority, bank recapitalisation, procurement reform via the Government E Marketplace, and a Strategic Partnership policy for defence manufacturing.

Triple talaq reform urged to protect Muslim women's rights; call to pass the law during the budget session.
Passage of legislation to prohibit triple talaq and protect Muslim women's rights is urged as the primary legislative objective for the forthcoming budget session, with an appeal to all political parties to enact the measure during this sitting. The budget session is also described as a vital forum to channel economic growth into benefits for ordinary citizens, with committee scrutiny expected to focus on delivering outcomes for marginalized groups.

Union Budget glossary explains fiscal metrics, taxation types, budget structure, parliamentary controls, and public funds.
The glossary defines the Union Budget as the Government's consolidated statement of receipts and outlays with Budget Estimates, differentiates direct and indirect taxes and the constitutional scope of GST, and explains capital and revenue budgets. It sets out fiscal metrics-fiscal, revenue and primary deficits-contrasts fiscal and monetary policy, and describes institutional mechanisms including the Finance Bill, Vote on Account, Revised Estimates, Re appropriations, Excess Grants, Outcome Budget, Guillotine and the roles of the Consolidated Fund, Contingency Fund and Public Account.

Customs duty restoration on paper imports urged to protect domestic industry and prevent trade-driven job exports.
Re-imposition of a 10% customs duty on paper and paperboard imports from ASEAN and placing these products on a negative list in FTAs is urged to protect domestic investments and industry viability; the submission links rising imports, excess overseas capacity, and preferential tariff phases to nil with revenue loss, job export, and undermined incentives for investment in clean technology and quality upgrades.

Pre-budget proposals seek broad direct tax reforms: corporate rates, indirect transfer rules, royalties, R&D incentives, and procedural simplification.
The memorandum recommends wide-ranging direct tax and international tax reforms: reduce or remove additional surcharge and rationalise corporate tax/MAT; clarify PE/POEM and indirect transfer rules (including fund exemptions); exclude packaged software and standard telecom facilities from royalty/withholding; restore pass-through treatment for securitisation trusts; expand and extend R&D weighted deductions; simplify and clarify presumptive taxation (44AD/44ADA) including LLP inclusion; strengthen transfer pricing, CbC reporting and GAAR safeguards; and implement procedural reforms to assessment, TDS/TCS, returns, and dispute resolution to reduce litigation and compliance burden.

Pre-budget memorandum calls for corporate tax cuts, GST simplification, input tax credit restoration, and insolvency tax carve outs.
The memorandum urges repeal or relaxation of anti abuse provisions including sections 56(2)(x) and 50CA, relief from MAT in insolvency resolution, retroactive amendment of section 14A for dividend income, a roadmap to reduce corporate tax rates, simplification of ICDS and deduction rules to reduce litigation, and expanded tax carve outs for insurance and re insurers. On GST it seeks reduced compliance, convergence to fewer rates, seamless input tax credit (including removal of section 17 restrictions and reversal rules for healthcare/pharma free or expired samples), clarification of HSN classifications, and sectoral zero rating or exemptions to protect domestic industry and affordability.

Pre-Budget memorandum proposes GST amendments: remove transitional time limits, clarify place-of-supply, simplify returns and delink payment obligations.
The memorandum urges removal of the six-month cap on deemed transitional credit for pre-GST stock and the three-month limit for reclaiming CENVAT credit on input services; it seeks clarified place-of-supply rules (treat B2B as recipient's location and define "third person") and explicit treatment for goods outside the non-taxable territory; and it recommends replacing frequent invoice-wise returns with a self-assessed return with annexures, permitting return filing without payment, establishing a forum to challenge customs classification, and exempting advances for works contracts from immediate GST.

Fiscal deficit containment urged, paired with stronger project implementation and caution against linking job losses to GST or demonetisation.
Advocacy that the Finance Minister should prioritise containing the fiscal deficit and take steps to improve timely and efficient implementation of public projects; and a conclusion that there is no established economic theory directly linking job losses to demonetisation and the implementation of GST.

Pre Budget memorandum: proposed indirect tax reforms to ease GST transition, protect CENVAT credits and speed refunds.
Recommends a uniform amnesty for central and state laws merged into GST with limited interest, penalty waivers and protection for input tax credits; transitional clarification and return for service tax payable on receipt post GST; written reasons for searches and mens rea for prosecutions; CENVAT fixes including carry forward of Krishi Kalyan Cess, rule 3(7) amendment for EOUs, prospective application of credit timing changes and provisional transfer of credit; customs reforms for refund timelines, interest, assessable value rules, elimination of double taxation on services/intangibles and restoration of bonded warehouse treatment for EOUs.

Pre-Budget memorandum proposes broad tax law amendments, GST reforms, and expanded roles for cost accountants.
The Institute proposes amendments to direct tax provisions (definitions, capital gains holding periods, expanded exemptions and increased deduction limits), enhanced investment and R&D deductions, inclusion of electricity charges within section 43B on cash basis, and procedural reforms recognising cost accountants for mandatory valuation and certification roles; concurrently it seeks GST reforms including re framed place of supply rules, broader input tax credit availability, national single registration and certification of open market value and transitional credits by practicing cost accountants.

Cooperative federalism: pre-budget state consultations inform federal budget formulation, with state suggestions to be examined and considered.
Pre-budget consultations convened at Vigyan Bhawan enabled state and UT finance ministers and senior officials to present fiscal policy suggestions; the Union Finance Minister stated that those suggestions and memoranda would be examined and suitably considered in formulating the 2018-19 Budget, guided by the principle of cooperative federalism.

Public health investment urged to expand hospitals and infrastructure, improving access and addressing non-communicable disease burden.
The report urges prioritising increased public sector healthcare investment in the budget to expand and maintain public health infrastructure-including new hospitals, upgraded district and town centres, additional bed capacity, and medical colleges and nursing academies-guided by National Health Policy (NHP) 2017, with dedicated allocations for non-communicable disease management and expanded provision of free drugs, diagnostics and emergency services, and potential dual use of incentivised infrastructure for medical tourism.