Budget taxes income from Category I and II AIFs as capital gains at 12.5%, with business income taxed at higher rates (30% for residents, 39% for non-residents).

Nirmala Sitharaman, presenting the Union Budget for the eighth time, has often incorporated quotes from South Indian classics ...

Thirukkural is not new in any budget speech for the people who hail from the Tamil land. Former union minister P. Chidambaram ...

The consideration is payable over 5 years in equal installments, interest free. The deal has been agreed. The purchaser has now offered to pay a lump sum of £9m upfront to vendor, to reflect the time ...