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ICAI Invites Suggestions for Pre-Budget Memorandum-2012
September, 21st 2011

The Central Direct & Indirect Taxes Committees are in the process of identifying issues that need to be taken up in the Pre-Budget Memoranda on Direct & Indirect Taxes 2012 to be submitted to the Ministry of Finance.

Suggestions are invited on laws relating to Direct Tax, Central Excise Duty, Customs Duty and Service Tax for the purpose of inclusion in the Pre-Budget Memoranda - 2012.

Suggestions relating to Direct Taxes to be given under the following head:
Suggestions for widening the tax base and increasing the tax revenue
Suggestions to check tax avoidance
Suggestions for rationalization of the provisions of Direct Tax Laws
Suggestions in respect of Indirect Taxes to cover Central Excise Law and Rules, Customs Laws and Rules, Service Tax Law and Rules.

The suggestions relating to policy matters and procedural matters be mentioned separately and for each of the issue, following details be given in the format specified below:
Issue - brief description of the issue with relevant provisions of law
Suggestion - specific suggestion to deal with the issue
Rationale - the justification for the suggestion.
Suggestions may be sent at by 31st October, 2011.

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