This 2023 edition of CAPEX Incentives in India – A Ready Reckoner by Abhishek Jain (LL.B.) and Oshank Mittal (Chartered Accountant) provides a comprehensive and practical guide to the various capital expenditure-linked tax incentives, subsidies, and benefits available under Indian laws and policies.

The book is an essential reference for tax professionals, corporate advisors, CFOs, and policy consultants, enabling them to identify, evaluate, and optimize CAPEX-linked benefits for businesses and investments. It offers both legal clarity and practical application tools to navigate the complex landscape of fiscal incentives.

The content spans:
• Overview of CAPEX-linked incentive schemes at central and state levels
• Detailed coverage of Income Tax Act provisions granting capital expenditure deductions and allowances
• Analysis of sector-specific incentive schemes (manufacturing, infrastructure, renewable energy, etc.)
• Insights into Production-Linked Incentive (PLI) schemes and their interplay with CAPEX benefits
• Procedural guidance on eligibility, application, and compliance requirements
• Discussion on recent policy changes impacting CAPEX incentive frameworks
• Comparative analysis of state-level incentives for industrial development and expansion

Key features:
• Incorporates latest legislative amendments and government notifications up to 2023
• Practical case studies illustrating incentive computation and claim processes
• Tables, charts, and flow diagrams for quick reference
• Ready-reference annexures summarizing major central and state schemes
• Clear guidance for strategic tax planning through CAPEX structuring

This book is ideal for:
• Tax professionals and consultants
• Corporate finance and tax planning teams
• Industrial policy advisors and investment consultants
• Entrepreneurs and businesses planning expansion or new projects

By combining policy insights, legal interpretation, and hands-on application guidance, this edition serves as a definitive reference for leveraging CAPEX incentives to maximize business growth and tax efficiency in India.