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        Budget

        Union Budget 2024-25 (Full) + FINANCE (No.2) ACT, 2024

        July 23, 2024

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        FINANCE (NO.2) ACT, 2024

        Section Wise [Chapter wise ] 

        Finance (No. 2) Bill, 2024 (as introduced)

         By Clauses [Chapter wise]  

        Explanatory Notes

        Budget Speech 

        THE FINANCE (NO. 2) BILL, 2024 (PDF) 

        Budget News

        Economic Survey - Highlights

         

        Budget 2024-25 - Customs Notifications

         

        Implementation of Budget Announcements 2024-2025 (Status as on 1-2-2025)      

        Previous:                                  Next:

        Budget 2024-25 (no.1)                          Budget 2025-26 

         

        Union Budget 2024 25 implements wide tax changes: revised rates, new block assessment procedure and GST reforms. The Act enacts wide ranging tax changes: revised income tax and surcharge rates and capital gains taxation rules; new special computation for cruise ship operations; amendments to withholding, collection and pre deposit requirements; replacement of search assessment procedure with a new Chapter providing block period assessment, computation of undisclosed income, timelines, limited interest/penalty rules and delegated approval requirements; introduction of the Direct Tax Vivad Se Vishwas Scheme, 2024; and numerous GST, customs and miscellaneous amendments with targeted commencement dates and delegated rule making powers.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Union Budget 2024 25 implements wide tax changes: revised rates, new block assessment procedure and GST reforms.

                              The Act enacts wide ranging tax changes: revised income tax and surcharge rates and capital gains taxation rules; new special computation for cruise ship operations; amendments to withholding, collection and pre deposit requirements; replacement of search assessment procedure with a new Chapter providing block period assessment, computation of undisclosed income, timelines, limited interest/penalty rules and delegated approval requirements; introduction of the Direct Tax Vivad Se Vishwas Scheme, 2024; and numerous GST, customs and miscellaneous amendments with targeted commencement dates and delegated rule making powers.


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