Tax provisions good, but govt should be mindful of related costs

All in all, present budget is forward looking and in line of promoting the primary goal of 'ease of doing business and automation'

Finance Minister Nirmala Sitharaman unveiled her second Union Budget, that promised to further the goal of ‘ease of doing business and automation,’ by way of certain progressive measures such as simplified return system and e-invoicing mechanism, which is to be introduced by April 1, 2020. 

Highlighting the achievements of new goods and services tax (GST) law such as, consolidation of various taxes, formalisation of economy, reduction in overall tax incidence, that current budget plans to continue with the legacy of reforms to stimulate growth, simplified tax structure, ease of compliance and reduced litigations. 

As expected, full blown intent to use artificial intelligence