Capital budget and revenue budget are two main types of budgets used to plan and manage the financial resources of the government. The main differences…
The Goods and Services Tax (Compensation to States) Act of 2017 was enacted to provide compensation to states for any loss of revenue arising from…
Public expenditure management refers to the processes and systems used by the government to allocate and manage public resources. In the context of budget-making during…
Goods and Services Tax (GST) is a comprehensive indirect tax system introduced in India on 1st July 2017. It subsumed various indirect taxes that were…
The Union Budget for 2018-19 brought significant changes in the Long-term Capital Gain Tax (LCGT) and Dividend Distribution Tax (DDT). The reintroduction of a 10%…
The Union Budget 2017-18 aimed to “transform, energize, and clean India” through various measures. Some of the key proposals in the budget to achieve this…
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