Personal Income Taxation: Performance, Reforms, Incentives
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Author
Edition
1st ed.
Publisher
ISBN
8189915622
Length
xiv+330p.
Subjects
After the introduction of Income-Tax Act, 1961, the professionals, the legal luminaries, various court rulings and frequent changes have made the income tax law a complex web difficult to be understood by an assessee. Various committees and commissions as also the general observations reflect that tax administration in the country has been very poor. Complexity of income tax laws coupled with various deductions, exemptions, rebates and relief with a motive to ...