We analyse the key changes made to the indirect tax regime in the Union Budget presented by the Finance Minister on February 1, 2022 wherein, apart from amending the current provisions of indirect tax laws, certain new provisions/ schemes have been introduced, including a proposal to replace the existing Special Economic Zones Act, 2005 with a new legislation.
Please find attached a copy of the analysis.
This update has been contributed by Ajar Sanwaria (Counsel) and Shreya Mundhra (Senior Associate)
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