Pre-Budget Memorandum of Bombay Chamber 2023-24 (Direct Tax)

Pre-Budget Memorandum of Bombay Chamber 2023-24 (Direct Tax)

November 4, 2022


Taxation & Accountancy

Smt. Nirmala Sitharaman

Hon’ble Union Minister of Finance and Corporate Affairs

Ministry of Finance

Government of India

North Block

New Delhi 110 001

Hon’ble Finance Minister,


With reference to Tax Research Unit’s letter dated 14th October 2022 seeking suggestions from industry and trade associations for Budget 2023-24 and suggestions received from our members, we submit herewith the Pre-Budget Memorandum on Direct Tax for the year 2023-24 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.


Thanking you

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