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The Indian Tax System
by By M. M. Sury
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285.00
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256.50
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The Indian tax system has become comprehensive and complicated since Independence in 1947. Besides being the main source of revenus, both for the Central and State Governmetns, it is an effective insturment to realise various socio-economic objectives of national policies. This book trraces the structural Evolution. explains the legal framework, and describes the present system of taxation in India. It focuses on individual taxes levied by the Central and State Goverments. The book provides an exhaustive and citical account of various aspects of the Indian tax system. The overall approach to the subject is descriptive, analytical. and at places normative. * Contents : Part I Introduction 1. Tax System in India : An Overview * Part II Central Taxes 2. Income Tax 3. Wealth Tax, gift Tax, Estate Duty ( Now Abolished ) and Expenditure Tax 4. Union Exxcise Duties 5. Customs Duties * Part III State Taxes 6. Taxation of Agricultural Income 7. Sales Tax * Part IV Fiscal Federalism 8. Dharing of Central Taxes 9. Totally Assignable Taxes ISBN: 81-87-046-01-5
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