The Union Budget 2021 was announced on February 1, 2021, with much of the policies revolving around expenditure to boost economic recovery post the COVID-19. The Finance Bill, 2021 can be found here.
The budget commits increased spending in each of the areas of health, infrastructure, inclusive development, human capital, and innovation and R&D, in order to improve infrastructure and capabilities.
BTG Legal has prepared an analysis of the Union Budget 2021-22 and has endeavoured to provide a deep-dive analysis of the budget proposals and its consequent implications on businesses.
You may download the BTG Briefing on Union Budget 2021-22 below.