PRE-BUDGET MEMORANDUM – 2021

DIRECT TAXES AND INTERNATIONAL TAX

1.1 The Council of the Institute of Chartered Accountants of India considers it a privilege to submit this Pre-Budget Memorandum - 2021 on Direct Taxes and International Tax to the Government. The memorandum contains suggestions for the consideration of the Government while formulating the tax proposals for the year 2021-22.

1.2 The suggestions have been broadly categorized under the following heads:

Part A : Suggestions relating to the policy & provisions of Income-tax Act, 1961

Part B : Suggestions for improving Tax Administration and Citizen Services

Part C : Suggestions pertaining to International Taxation

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