Pwc India

Budget focuses on equitable prosperity by increasing accessibility to quality education, healthcare and social welfare programmes

The Budget supports the government's pledge to reduce tax burden and move towards a trust-based tax framework

Proposals aim to encourage the middle class to spend and help economic growth. By Pwc India

Tax proposals aim to bring in uniformity, improve compliance and reduce litigation

Budget's focus is to create jobs and improve workforce skills

The Budget has taken up several welcome measures for their benefit and overall trade facilitation

Presently, no TDS is required on interest payable in the case of listed dematerialised securities

The government has ring-fenced financial outlays for various social sectors, and this is reflected in nominal increases and efforts to make them more effective

Budget 2023-24 adopted seven priorities or Saptarishi, one of which is building focus on green growth

The government has continued with earlier policies, schemes and extent of outlays, without attempting radical shifts or transformations

The focus on India's startup ecosystem, the ease of doing business and green energy will shore up growth momentum and benefit multiple stakeholders.

The yardsticks of stability, predictability, rationalisation and simplification define the tax proposals