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India: Amendments to direct tax measures proposed in finance bill 2024

Details about proposed amendments to the Finance (No. 2) Bill, 2024

August 7, 2024

The Finance Minister has proposed amendments to the direct tax measures in the Finance (No. 2) Bill, 2024. Read TaxNewsFlash

The proposed amendments relate to:

  • Taxation of long-term capital gains (i.e., rationalization of holding period, removal of indexing, lower rate)
  • Taxation of buy-back of shares
  • Repeal of angel tax
  • Reform of reassessment provisions
  • Introduction of new vivad se vishwas scheme, 2024 for settlement of pending direct tax disputes

Read an August 2024 report prepared by the KPMG member firm in India that provides more details about the proposed amendments to the Finance (No. 2) Bill, 2024.

 

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