The Honourable Finance Minister Ms. Nirmala Sitharaman presented the first-ever digital Union Budget in the Parliament, on February 1, 2021. The Budget has provided a huge impetus for capex and infra spend, privatization of PSU banks and general insurance companies, exemption from dividend withholding tax, etc.

In light of the copious amendments proposed by the Finance Minister, we are pleased to present our Budget highlights 2021 covering the topics related to Direct Tax, Indirect Tax, Companies Act and other regulatory aspects.