Page 6 - Budget_2020
P. 6
Union Budget 2020
Contents
Rates of Income Tax ................................................................................................................................................... 5
Profits and Gain from Business or Profession .......................................................................................................... 7
Capital Gains ............................................................................................................................................................... 9
Tax Deducted at Source and Tax Collected at Source ........................................................................................... 10
Deductions ................................................................................................................................................................. 14
Exemptions ................................................................................................................................................................ 15
International Taxation .............................................................................................................................................. 16
Assessment and Penalty ........................................................................................................................................... 19
Special Regime .......................................................................................................................................................... 21
Miscellaneous Provisions ......................................................................................................................................... 22
Direct Tax Vivad se Vishwas Scheme, 2020 ............................................................................................................ 25
Receipts and Payments of the Central Government ............................................................................................... 28
Key Statistics .............................................................................................................................................................. 29
Legend
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