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Budget 2017 - Decoder Part II - Budget 2017 Decoder, powered by Chaturvedi and Pithisaria's Commentary on Sec 79, MAT, 43B & more... Taxsutra Database Insight on Sec. 13A : Special provisions relating to incomes of political parties Budget 2017 Decoder : Part IV on Sec 197A, along with expert views on Sec. 269ST and moreā€¦ Budget 2017 - Decoder : Part V Taxsutra Database : Tightening Capital Gains Tax Exemption u/s 10(38)