ICC conducts Budget Analysis Session 2023


Kolkata, 2nd February : The Indian Chamber of Commerce (ICC) conducted a Budget Analysis session, to discuss and interpret the recently tabled union budget's impact on both direct and indirect taxes. The session witnessed valuable insights from Aditya Hans, Partner, Dhruva Advisors LLP; Ruturaj Bhide, Principal, Dhruva Advisors LLP;  Vishal Jain, Principal, Dhruva Advisors LLP; Pallav Gupta, Chairman, ICC National Expert Committee on Taxation & Former Head - Taxation, ITC; Siddhartha Sanyal, Chief Economist & Head of Research, Bandhan Bank; Pradeep Mitra, General Manager, Finance-Tax, TATA SONS (P) LTD;  Vijay Bhupatray Pandya, Head, Taxation, TATA Consultancy Services Limited; Simachal Mohanty, Head-Global Taxation Dr REDDY's Laboratories Limited; Debashish Mukherjee, Head-Accounts, Mjunction Services Limited; Dr Rajeev Singh, Director General, ICC. 

Director General, ICC, Dr Rajeev Singh, said “We stand amidst geo-political problems, recession, climate change etc.  Thus the budget proposed for the current scenario can be considered as  very forward looking as a whole. Our government has tried to focus on infrastructural development, green power and making the local markets more accessible. The new taxation policy has called out several changes than the earlier years. This time our Chamber and audience is expecting to have a more polished economic situation and face the challenge rigidly." 

Aditya Hans, Partner, Dhruva Advisors LLP, said "This time the budget has given a fiscal stimuli, focused on fiscal discipline and control in inflation but it might have a very less impact on the expected recession in 2023-24. The government has tried to implement several tax amendments encouraging investments to facilitate ease-of-doing business by improving the provisions in the business sectors, rationalisation of certain provisions and widening the tax space to allow people to have more money out of such taxation policy and providing tax certainty which has a very positive outlook for the economy." 

Siddhartha Sanyal, Chief Economist, Head Research, Bandhan Bank, said “One primary aspect of this budget is after the reduction of Covid -the government and private organisations are now able to focus on long term policies. We could understand from the budget that words like development of infrastructure, green push, climate concerns and sustainability have been taken into consideration. The initiative also marks the improvement in the farming sector. " 

Ruturaj Bhide, Principal, Dhruva Advisors LLP, said “Customs have incurred the validity period of two years for condition exemption notification imposing on free preferential trade agreements, schemes under foreign trade policy, also on imports and exports. Solar power projects have been excluded from the project import schemes and there have been more emphasis on custom duty rates on domestic manufacturing and green energy. This budget has been a relief in providing fully exempt supplies from obtaining GST registration, withstanding compulsory registration provision. There will be no refund available for the tax payment on sales practices. The  monetary threshold for launching prosecution under GST has been proposed to be increased from Rs 1crore to Rs 2 crore. Composition schemes have been extended to the taxpayers dealing with E-commerce." 

Vishal Jain, Principal, Dhruva Advisors LLP, said “This time our government has worked on the tax policy giving a limit of rebate which has increased to Rs. 7 lakhs. Maximum surge has been restricted to under 25 percent in this regime and has dropped from 37 percent. On personal taxation, there has been a deduction from eligible capital gains in residential programmes. There will be a receipt under the insurance policy with an aggregate premium above Rs 50,000  which will be taxable under other sources. In pre-requisite accommodation, computed mechanism will be provided with the existing salary. " 

Pradeep Mitra, General Manager, Finance-Tax, TATA SONS (P) LTD, said “Incentivising the expenses based on individual mindset being, one knows that accreditation to income tax, small investments, provident fund and incentives has not been distributed by the government." 

Vijay Bhupatray Pandya, Head, Taxation, TATA Consultancy Services Limited, said “In case of long term policies we need to understand the importance of incentives to bring back the money and contribute to our market. There should be a constant cash circulation at both government and public level to secure the future of our economy. The budget needs to have a more polished approach rather than only focusing on digitisation and physical infrastructural development." 

Simachal Mohanty, Head-Global, Taxation, Dr REDDY's Laboratories Limited, said "In this budget session, personal tax has taken over corporate tax. Having said that, there has been a compensating affect as well through insurance policies." 

Debashish Mukherjee, Head-Accounts, Mjunction Services Limited, said “According to this budget, the government is planning to increase the domestic demand. The government is working on the local levels and trying to push organisations through incentives and other aids to put a surge in domestic demands. This will lead to the push of small sectors and encourage them to invest in such a mechanism. This is the basic thrust of our budget." 

Chairman, ICC National Expert Committee on Taxation & Former Head - Taxation, ITC, Pallav Gupta, said “The taxation subject is extremely vast and complex. The budget shows so many amendments that it becomes difficult to cover all sections. I realise all these custom duties, excise duty, income tax, etc."

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