https://www.taxtmi.com/article/detailed?id=11178 Budgetary tax proposals offer an alternative simplified tax regime but do not address the needs of small senior retail shareholders without pensions who rely on dividends and long term capital gains for retirement. The core operative issue is the choice between the new regime and the old, tax favoured treatment of long term equity investments; absent specific concessional reliefs or transitional measures for dividend and capital gains income, these investors face fiscal and welfare disadvantages, compounded by exclusion from certain government insurance schemes and unmet medical insurance needs. en-us Tue, 07 Mar 2023 11:09:49 +0530 Tue, 07 Mar 2023 11:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11178 Budgetary tax proposals offer an alternative simplified tax regime but do not address the needs of small senior retail shareholders without pensions who rely on dividends and long term capital gains for retirement. The core operative issue is the choice between the new regime and the old, tax favoured treatment of long term equity investments; absent specific concessional reliefs or transitional measures for dividend and capital gains income, these investors face fiscal and welfare disadvantages, compounded by exclusion from certain government insurance schemes and unmet medical insurance needs. Articles Budget - Tax Proposals Tue, 07 Mar 2023 11:09:49 +0530 https://www.taxtmi.com/article/detailed?id=11178