The Budget Brief 2015 contains a review of economic scenario and highlights of Finance Bill 2015 as they relate to direct and indirect taxes and certain other laws.
The provisions of the Finance Bill 2015 are generally applicable from 01 July 2015, unless otherwise specified. The Budget Brief contains the comments, which represent our interpretation of the legislation, and we recommend that while considering their application to any particular case, reference be made to the specific wordings of the relevant statutes.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. The KPMG name and logo are registered trademarks or trademarks of KPMG International.
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