Income Tax in Theory & Practice
by
Dr. M M Sury
Book Details
Format
Hardback or Cased Book
ISBN-10
8177080288
ISBN-13
9788177080285
Publisher
New Century Publications
Imprint
New Century Publications
Country of Manufacture
IN
Country of Publication
GB
Publication Date
Jan 1st, 2002
Print length
236 Pages
Weight
542 grams
Dimensions
15.50 x 22.40 x 2.30 cms
Product Classification:
Taxation
Ksh 8,300.00
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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.
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