The Finance Bill, 2021 (hereinafter referred to as the ‘Bill’ for brevity) presented before Lok Sabha, has been described by various names given the times of its unravelling. While some has called it as a blueprint for difficult times, gateway to economic growth, a promising budget, certain critics have gone on to describe it as apocryphal and parochial in outlook. The validity or authenticity of each side’s claim is however not an issue of deliberation for this article.The Finance Bill, 2021 (hereinafter referred to as the ‘Bill’ for brevity) presented before Lok Sabha, has been described by various names given the times of its unravelling. While some has called it as a blueprint for difficult times, gateway to economic growth, a promising budget, certain critics have gone on to describe it as apocryphal and parochial in outlook. The validity or authenticity of each side’s claim is however not an issue of deliberation for this article.taxmann.com Latest ArticlesRead More
