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Interim Budget 2019: Goyal may enter grey zone if he breaks convention

There are no constitutional or legal barriers preventing the finance minister from proposing changes in tax laws, say experts

Illustration: Binay Sinha
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Illustration: Binay Sinha

Aashish Aryan
On February 1, when interim Finance Minister Piyush Goyal stands up to present the Interim Budget in the Lok Sabha, he may enter a grey zone in constitutional law if he were to propose large-scale changes in tax laws.
 
Though there is no law under the Constitution preventing him from doing so, there is none backing the government’s move either, if they decide to bring in statutory changes in tax laws, say constitutional experts and lawyers.
 
“There is no legal barrier or constitutional prohibition which prevents the government from proposing changes in direct tax codes when it presents