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A dive into five contentious issues contained in Finance Bill, 2021

Two important stages of the Budgetary process will be completed in the post-recess Budget session of Parliament which resumed on Monday -- passage of the Appropriation Bill and the Finance Bill, 2021.  The government may have to respond to some of the criticisms on certain provisions of the Finance Bill. These mostly relate to expanding the scope of equalisation levy (EL), definition of 'liable to tax', removing IGST route to claim refunds by exporters, confiscation of goods meant for exports if goods are not categorised properly for remission and refund purposes. Some may a.....

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