Tax reforms in Budget 2024 that can boost capital flows and M&A transactions in India

New India's fastest-growing economy needs strong capital flows and M&A. Budget 2024 should address valuation rules, share swaps, overseas mergers, capital gains, M&A financing, non-industrial consolidations, and listed transactions. Key focuses include competitive disadvantage, market confidence, anti-abuse conditions, and cleanup clarifications. Deloitte India emphasizes these factors to boost economic growth and investor trust.