No concrete announcement on Goods and
Services Tax (GST).
Proposed changes in computation of Dividend
Distribution Tax (DDT).
Capital gains on Mutual Fund.
Disallowing CSR as a business deduction.
Service tax exemptions and negative list
pruned.
Minimum Alternate Tax issue remains. An
amendment had been proposed in section
115JC of the Act.
The issue of land is outside the ambit of the
Budget, but needs to be addressed on a priority
basis.