The first full-year budget of Modi Government 2.0 will be presented by the Finance Minister on Feb. 1. The budget comes at a time when the economy is witnessing a slowdown in several sectors and is expected to grow at an 11-year low of 5 percent, led by a sharp fall in investment and consumption. The government has a tall order ahead as it walks a tightrope balancing the needs of the economy on on

Often, tax rate cuts are regarded as tax reforms. True tax reforms also need to encompass several other issues such as certainty and consistency, speedy dispute resolution and accountability. The following changes would augur well for India’s goal of improving its ranking on the ease of doing business. Facilitating Tax Dispute Resolution Through Settlement Mechanisms Given the staggering number o