Based on the suggestions received from our members, we submit herewith the Pre-Budget Memorandum on Direct Tax for the year 2022-23 for favour of your kind consideration. Accordingly, we are attaching the following :
1) Part-A – Issues requiring legislative amendments
2) Part-B – Non-legislative issues which can be addressed by CBDT through amendment in Rules or issue of Notifications or Circulars
The representatives of the Chamber would be privileged to participate in any meetings to be held with the members of your esteemed Department to provide any clarifications on its suggestions made in the attached Memorandum.