One major change is introducing a uniform holding period for determining long-term capital gains (LTCG).
Budget Expectations: Indirect Taxes

The Union Budget 2024 presents an opportunity to introduce GST rate rationalization and bring petroleum products within the GST framework,…

This is not just about delay. There is always a risk that a company may default on these payments to MSMEs.
The MSME payment puzzle

Services of information utility under IBC can help resolve issues of non-payment by corporates.