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    <title>Union Budget 2024-25 (Full) + FINANCE (No.2) ACT, 2024</title>
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    <description>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.</description>
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