Important changes in Budget 2018. Please note that this is applicable from Financial Year 2018-19 onwards i.e. ITRs filed after 31-March-2019.
However, certain amendments are applicable from FY 2017-18 while others are applicable from 1 June 2018.
You can download or view online the summary in easy language here as prepared by CA Maninder Singh.
You can also view last year's Budget changes here - Budget Changes 2017
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