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Income Tax in Theory & Practice

Name: Income Tax in Theory & Practice
Brand: New Century Publications
SKU: 06418407
Price: 48.04 EUR
Availability: InStock
Author: M. M. Sury
ISBN: 9788177080285

M. M. Sury

Jazyk

Angličtina

Kniha Pevná

Libristo kód: 06418407

Nakladateľstvo New Century Publications, január 2002

Among the various indices of ability-to-pay taxes, income is regarded by far the most appropriate. P... Celý popis

Libristo kód: 06418407

117 b

48.04 €

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Among the various indices of ability-to-pay taxes, income is regarded by far the most appropriate. Part I of this book examines various analytical and policy issues associated with the designing of an income tax system. Part II of the book describes in simple language the otherwise complex law of income tax in India. It traces, in brief, the history of income tax legislation in India and describes the existing constitutional provisions and legal framework of income tax. Besides, it states the main provisions of the Income Tax Act, 1961 and explains the law and procedure of assessment of taxable income. Finally, it critically evaluates the present system of income tax in India.