Download Direct Taxes Code 2013

The Finance Ministry has released a revised and comprehensive “Direct Taxes Code 2013”. The said Code contains several significant changes with far-reaching implications to the law and practice of income-tax. The Code also seeks to make the law more simplified and comprehensible. There is specific emphasis in the Code on measures to check tax evasion. The Finance Ministry has also issued a paper highlighting the salient features of the Direct Taxes Code 2013.